South Dakota Codified Laws
Chapter 01A - Public Utilities Commission Gross Receipts Tax Fund
Section 49-1A-5 - Tax payment date.

49-1A-5. Tax payment date.
The tax levied by this chapter is due and payable to the state treasurer on July fifteenth of each year.

Source: SL 1975, ch 112, §5; SL 1983, ch 334, §2; SL 1985, ch 372; SL 1994, ch 352, §3; SL 2003, ch 235, §4.

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.