10-44-9.4. Allocation to counties--Amount.
On or about July fifteenth of each year, the secretary of public safety shall send to each county auditor a list of certified county fire departments and a warrant in an amount equal to one-half of the amount appropriated pursuant to §10-44-9.1, times the ratio of the assessed valuation of the county to the assessed valuation of the state, plus one-half of the amount appropriated pursuant to §10-44-9.1, times the ratio of the population of the county to the population of the state. The secretary of public safety shall base the allocation on figures contained in the most recent published annual statistical report of the Department of Revenue and census or population estimates of the United States Department of Commerce Bureau of the Census. Warrants shall be drawn by the state auditor.
Source: SL 1951, ch 456, §4; SL 1957, ch 469; SL 1959, ch 440, §1; SDC Supp 1960, §57.35A04; SDCL §10-44-13; SL 1977, ch 98, §4; SL 1978, ch 84; SL 1984, ch 30, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §§20, 82, 121; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 44 - Insurance Company Premium And Annuity Tax
Section 10-44-1 - Definition of terms.
Section 10-44-1.1 - Rules of director of insurance.
Section 10-44-2.1 - Applicability of tax on premiums and consideration for annuities.
Section 10-44-2.2 - Premium tax on travel insurance--Tax allocation and reporting.
Section 10-44-3 - Farm mutual insurers and fraternal benefit societies exempt from tax.
Section 10-44-4 - Tax credit for principal office or regional home office.
Section 10-44-5 - Functions of regional home office and principal office--Rules.
Section 10-44-7 - Payment required for certificate permitting continuance in business.
Section 10-44-8 - Exemption of taxpayer from other taxes.
Section 10-44-9 - Additional tax levied on fire insurance premiums.
Section 10-44-9.1 - Determining amount of fire insurance premium tax--Distribution.
Section 10-44-9.2 - Fire departments eligible for tax distribution certified annually by department.
Section 10-44-9.4 - Allocation to counties--Amount.
Section 10-44-9.5 - Allocation to fire departments serving county--Amount.
Section 10-44-15 - Payment of fire insurance tax proceeds into firemen's pension fund.
Section 10-44-16 - Penalty on unpaid taxes and installments--Refunds.