49-1A-1. Purpose of fund.
It is hereby declared to be in the public interest, in order to permit full and adequate regulation of public utilities as defined in chapter 49-34A, and telecommunications companies as defined in subdivision 49-31-1(28), to establish a fund known as the South Dakota Public Utilities Commission gross receipts tax fund.
Source: SL 1975, ch 112, §1; SL 1976, ch 292, §1; SL 1991, ch 381, §1.