49-1A-2. Gross receipts tax fund established.

There is hereby established the South Dakota Public Utilities Commission gross receipts tax fund to be maintained as a special fund by the treasurer of the State of South Dakota. The fund shall be invested as provided by law and the interest earned shall be credited to the fund.

Source: SL 1975, ch 112, § 2; SL 1991, ch 381, § 3.