2006 South Dakota Code - 34-45-8 — Remittance of collected charges.

     34-45-8.   Remittance of collected charges. Any charge imposed pursuant to §§ 34-45-3 and 34-45-4 and the amounts required to be collected are to be remitted to the governing body quarterly. The amount of the charge collected in one calendar quarter by the local exchange access company shall be remitted to the governing body no later than thirty days after the close of the calendar quarter. On or before the sixteenth day of each month following, a return for the preceding quarter shall be filed with the governing body in such form as the governing body and local exchange access company shall agree upon. The local exchange access company required to file the return shall deliver the return together with a remittance of the amount of the charge payable, to the governing body. The local exchange access company shall maintain a record of collections made for a period of one year after the collection.

Source: SL 1989, ch 303, § 8; SL 1992, ch 252, § 2; SL 2001, ch 188, § 1.