S.D. Codified Laws § 10-44-9.2 (2026)
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.
Source: SDC 1939, § 57.3511; SL 1959, ch 440 , § 2; SL 1966, ch 254 ; SDCL, § 10-44-11; SL 1977, ch 98 , § 2; SL 1984, ch 30 , § 7; SL 1984, ch 343 , §§ 17, 18; SL 1990, ch 85 ; SL 1994, ch 94 , § 2; SL 2003, ch 272 , §§ 20, 121.