There is a newer version
of
this Chapter
2020 South Dakota Codified Laws
Title 49 - Public Utilities and Carriers
Chapter 01A - Public Utilities Commission Gross Receipts Tax Fund
- Section 49-1A-1 - Purpose of fund.
- Section 49-1A-1.1 - Repealed.
- Section 49-1A-2 - Gross receipts tax fund established.
- Section 49-1A-3 - Annual intrastate gross receipts tax levied--Amount.
- Section 49-1A-3.1 - Repealed.
- Section 49-1A-4 - Annual report of gross receipts--Filing date--Verification--Annual rate setting and tax assessment.
- Section 49-1A-5 - Tax payment date.
- Section 49-1A-6 - Penalty for late payment--Collection procedure.
- Section 49-1A-7 - Use of fund for utilities and telecommunications companies regulation expenses--Payment on warrants--Expenditure authorized.
- Section 49-1A-8 - South Dakota Public Utilities Commission Regulatory Assessment Fee fund created--Deposits--Amount.
- Section 49-1A-9 - Deposit used to defray analyzing and ruling expenses--Payment on warrants.
- Section 49-1A-10 - Record of expenditures--Determination of surplus or deficiency--Notice to company--Objection--Hearing--Appeal.
- Section 49-1A-11 - Actual costs assessed to electric or gas utility or to a utility's supplier.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.