Each telecommunications service provider, wireless telecommunications service provider, or Interconnected Voice over Internet Protocol service provider is liable to collect and remit the 911 emergency surcharges imposed by § 34-45-4. The service user is liable for paying the 911 emergency surcharge imposed by § 34-45-4. The service provider is not liable for any 911 emergency surcharge if the service provider is unable to collect the surcharge from the service user.
S.D. Codified Laws § 34-45-7
Liability for collection and payment of service user line surcharges
Source: SL 1989, ch 303, § 7; SL 2008, ch 176, § 7; SL 2012, ch 188, § 7.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.