49-1A-1. Purpose of fund.
It is hereby declared to be in the public interest, in order to permit full and adequate regulation of public utilities as defined in chapter 49-34A, and telecommunications companies as defined in subdivision 49-31-1(28), to establish a fund known as the South Dakota Public Utilities Commission gross receipts tax fund.
Source: SL 1975, ch 112, §1; SL 1976, ch 292, §1; SL 1991, ch 381, §1.
Structure South Dakota Codified Laws
Title 49 - Public Utilities and Carriers
Chapter 01A - Public Utilities Commission Gross Receipts Tax Fund
Section 49-1A-1 - Purpose of fund.
Section 49-1A-2 - Gross receipts tax fund established.
Section 49-1A-3 - Annual intrastate gross receipts tax levied--Amount.
Section 49-1A-5 - Tax payment date.
Section 49-1A-6 - Penalty for late payment--Collection procedure.
Section 49-1A-9 - Deposit used to defray analyzing and ruling expenses--Payment on warrants.
Section 49-1A-11 - Actual costs assessed to electric or gas utility or to a utility's supplier.