Chapter
PUBLIC UTILITIES COMMISSION GROSS RECEIPTS TAX FUND
- S.D. Codified Laws § 49-1A-1— Purpose of fund
- S.D. Codified Laws § 49-1A-1.1— 49-1A-1.1. Repealed by SL 1991, ch 381, § 2
- S.D. Codified Laws § 49-1A-2— Gross receipts tax fund established
- S.D. Codified Laws § 49-1A-3— Annual intrastate gross receipts tax levied--Amount
- S.D. Codified Laws § 49-1A-3.1— 49-1A-3.1. Repealed by SL 2003, ch 235, § 2
- S.D. Codified Laws § 49-1A-4— Annual report of gross receipts--Filing date--Verification--Annual rate setting and tax assessment
- S.D. Codified Laws § 49-1A-5— Tax payment date
- S.D. Codified Laws § 49-1A-6— Penalty for late payment--Collection procedure
- S.D. Codified Laws § 49-1A-7— Use of fund for utilities and telecommunications companies regulation expenses--Payment on warrants--Expenditure authorized
- S.D. Codified Laws § 49-1A-8— South Dakota Public Utilities Commission Regulatory Assessment Fee fund created--Deposits--Amount
- S.D. Codified Laws § 49-1A-9— Deposit used to defray analyzing and ruling expenses--Payment on warrants
- S.D. Codified Laws § 49-1A-10— Record of expenditures--Determination of surplus or deficiency--Notice to company--Objection--Hearing--Appeal
- S.D. Codified Laws § 49-1A-11— Actual costs assessed to electric or gas utility or to a utility's supplier