{"data":{"id":"us-sd/sdcl-10-44-15","jurisdiction":"us-sd","citation":"SDCL § 10-44-15","heading":"Payment of fire insurance tax proceeds into firemen's pension fund.","body":"Any municipality of the first class having a paid fire department with three or more full-time members shall be required to pay over the money so received as provided by § 9-16-23.","path":["TITLE 10. TAXATION","CHAPTER 10-44. INSURANCE COMPANY PREMIUM AND ANNUITY TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-44-15","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d510136095fbe83207e2997d46a67862df083fa26260b975f8b7b97c842ba517","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-44-10","next":"us-sd/sdcl-10-44-16"},"notice":"GroundRules: Original legal text. Not legal advice."}