Public Utilities Commission Gross Receipts Tax Fund

  1. Law
  2. South Dakota Codified Laws
  3. Public Utilities and Carriers
  4. Public Utilities Commission Gross Receipts Tax Fund

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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Repealed.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Repealed.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.