2016 South Dakota Codified Laws
Title 34 - PUBLIC HEALTH AND SAFETY
Chapter 45 - Emergency Reporting System
§ 34-45-5 Billing and collection of surcharge.
34-45-5. Billing and collection of surcharge. Any service user in the state is liable for the applicable 911 emergency surcharge pursuant to § 34-45-4. Any telecommunications service provider, wireless telecommunications service provider, or Interconnected Voice over Internet Protocol service provider shall collect and remit to the Department of Revenue the applicable 911 emergency surcharge which shall be stated separately in any billing statement, invoice, or receipt.
Source: SL 1989, ch 303, § 5; SL 2008, ch 176, § 5; SL 2012, ch 188, § 5.
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