South Dakota Codified Laws
Chapter 01A - Public Utilities Commission Gross Receipts Tax Fund
Section 49-1A-2 - Gross receipts tax fund established.

49-1A-2. Gross receipts tax fund established.
There is hereby established the South Dakota Public Utilities Commission gross receipts tax fund to be maintained as a special fund by the treasurer of the State of South Dakota. The fund shall be invested as provided by law and the interest earned shall be credited to the fund.

Source: SL 1975, ch 112, §2; SL 1991, ch 381, §3.

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Structure South Dakota Codified Laws

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-4 - Annual report of gross receipts--Filing date--Verification--Annual rate setting and tax assessment.

Section 49-1A-5 - Tax payment date.

Section 49-1A-6 - Penalty for late payment--Collection procedure.

Section 49-1A-7 - Use of fund for utilities and telecommunications companies regulation expenses--Payment on warrants--Expenditure authorized.

Section 49-1A-8 - South Dakota Public Utilities Commission Regulatory Assessment Fee fund created--Deposits--Amount.

Section 49-1A-9 - Deposit used to defray analyzing and ruling expenses--Payment on warrants.

Section 49-1A-10 - Record of expenditures--Determination of surplus or deficiency--Notice to company--Objection--Hearing--Appeal.

Section 49-1A-11 - Actual costs assessed to electric or gas utility or to a utility's supplier.