South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-44-15 — Payment of fire insurance tax proceeds into firemen's pension fund

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 .

Last amended: Source: SL 1951, ch 456 , § 4; SL 1957, ch 469 ; SL 1959, ch 440 , § 1; SDC Supp 1960, § 57.03A04; SL 1977, ch 98 , § 7; SL 1992, ch 60 , § 2.

Source: official text