{"data":{"id":"us-sd/sdcl-10-44-9.2","jurisdiction":"us-sd","citation":"SDCL § 10-44-9.2","heading":"Fire departments eligible for tax distribution certified annually by department.","body":"Any fire department which was formed at least one year prior to making application, which has not less than fifteen members and one fire truck with pumper housed in a heated building, and which has complied with § 34-29B-9 shall be certified annually on or before the last day of May by the Department of Public Safety for distribution of the fire insurance premium tax.","path":["TITLE 10. TAXATION","CHAPTER 10-44. INSURANCE COMPANY PREMIUM AND ANNUITY TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-44-9.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8f9a6c1333ed7d619a1a6c95cb7790e603a1ecec07dc30189136fb845052d502","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-44-9.1","next":"us-sd/sdcl-10-44-9.3"},"notice":"GroundRules: Original legal text. Not legal advice."}