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U.S. State Codes
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South-Dakota
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Title 49 - Public Utilities...
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Chapter 01A - Public Utilities Commission Gross...
Chapter 01A - Public Utilities Commission Gross Receipts Tax Fund
§ 49-1A-1 Purpose of fund.
§ 49-1A-1.1 Repealed.
§ 49-1A-2 Gross receipts tax fund established.
§ 49-1A-3 Annual intrastate gross receipts tax levied--Amount.
§ 49-1A-3.1 Repealed.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.