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. - 49-1A-1. Purpose of fund. It is hereby declared to be...

Section 49-1A-2 - Gross receipts tax fund established. - 49-1A-2. Gross receipts tax fund established. There is hereby established...

Section 49-1A-3 - Annual intrastate gross receipts tax levied--Amount. - 49-1A-3. Annual intrastate gross receipts tax levied--Amount. There is hereby...

Section 49-1A-4 - Annual report of gross receipts--Filing date--Verification--Annual rate setting and tax assessment. - 49-1A-4. Annual report of gross receipts--Filing date--Verification--Annual rate setting and...

Section 49-1A-5 - Tax payment date. - 49-1A-5. Tax payment date. The tax levied by this chapter...

Section 49-1A-6 - Penalty for late payment--Collection procedure. - 49-1A-6. Penalty for late payment--Collection procedure. If the tax levied...

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

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

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

Section 49-1A-10 - Record of expenditures--Determination of surplus or deficiency--Notice to company--Objection--Hearing--Appeal. - 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. - 49-1A-11. Actual costs assessed to electric or gas utility or...