Collections
South Dakota Codified Laws
Title 49
Chapter 49-1A
S.D. Codified Laws ch. 49-1A
Public Utilities Commission Gross Receipts Tax Fund
Learn More
Log In
Sign Up
49-1A-1
Purpose of fund.
49-1A-1.1
Repealed
Repealed
49-1A-2
Gross receipts tax fund established.
49-1A-3
Annual intrastate gross receipts tax levied--Amount.
49-1A-3.1
Repealed
Repealed
49-1A-4
Annual report of gross receipts--Filing date--Verification--Annual rate setting and tax assessment.
49-1A-5
Tax payment date.
49-1A-6
Penalty for late payment--Collection procedure.
49-1A-7
Use of fund for utilities and telecommunications companies regulation expenses--Payment on warrants--Expenditure authorized.
49-1A-8
South Dakota Public Utilities Commission Regulatory Assessment Fee fund created--Deposits--Amount.
49-1A-9
Deposit used to defray analyzing and ruling expenses--Payment on warrants.
49-1A-10
Record of expenditures--Determination of surplus or deficiency--Notice to company--Objection--Hearing--Appeal.
49-1A-11
Actual costs assessed to electric or gas utility or to a utility's supplier.