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 §
SDCL § 10-44-15 — under INSURANCE COMPANY PREMIUM AND ANNUITY TAX.
SDCL § 10-44-15
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 §