South Dakota 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- 49-1A-1.1 — Repealed.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- 49-1A-3.1 — Repealed.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 taxassessment.
- 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.