There is a newer version of the South Dakota Codified Laws
2016 South Dakota Codified Laws
Title 34 - PUBLIC HEALTH AND SAFETY
Chapter 45 - Emergency Reporting System
§ 34-45-9.1 Retention of surcharges by prepaid wireless service seller during first three months.
SD Codified L § 34-45-9.1 (2016) What's This?
34-45-9.1. Retention of surcharges by prepaid wireless service seller during first three months. The prepaid wireless service seller may retain all the surcharges imposed by § 34-45-4.2 during the first three months this surcharge is effective. However, the prepaid wireless service seller shall report the collections retained during this month to the Department of Revenue.
Source: SL 2012, ch 188, § 14.
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