South Dakota Code § 10-44-9.2

Fire departments eligible for tax distribution certified annually by department
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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.

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