49-1A-4. Annual report of gross receipts--Filing date--Verification--Annual rate setting and tax assessment.

On April first of each year, each company shall file with the Public Utilities Commission, on forms prescribed by the commission, the amount of its gross receipts derived from the company's customers within the State of South Dakota during the preceding calendar year. Such report shall be sworn to and verified by an officer of the company. On May first of each year the commission shall, by order, establish the rate and assess the tax authorized in § 49-1A-3 which, together with any funds remaining from the current fiscal year and the two hundred fifty dollar minimum gross receipt tax, will fund the commission's budget for the next fiscal year and provide a contingency reserve in an amount not to exceed the prior year's budget.

Source: SL 1975, ch 112, § 4; SL 1991, ch 381, § 5; SL 1994, ch 352, § 2; SL 2003, ch 235, § 3.

49-1A-5. Tax payment date.

The tax levied by this chapter is due and payable to the state treasurer on July fifteenth of each year.

Source: SL 1975, ch 112, § 5; SL 1983, ch 334, § 2; SL 1985, ch 372; SL 1994, ch 352, § 3; SL 2003, ch 235, § 4.

49-1A-6. Penalty for late payment--Collection procedure.

If the tax levied under this chapter is not paid on the due date, a penalty of ten percent of the amount of the tax shall be imposed for each month of such delinquency. The tax may be enforced and collected by distress and sale of the personal property of such company in the same manner as is provided for the collection of mobile home taxes pursuant to chapter 10-22.

Source: SL 1975, ch 112, § 6; SL 1992, ch 80, § 218; SL 1994, ch 352, § 4.

49-1A-7. Use of fund for utilities and telecommunications companies regulation expenses--Payment on warrants--Expenditure authorized.

All amounts deposited in the South Dakota Public Utilities Commission gross receipts tax fund are appropriated to the use of the Public Utilities Commission for its expenses in regulating public utilities as defined in chapter 49-34A and telecommunications companies as defined in subdivision 49-31-1(26). Such expenses may be paid out of the fund on warrants drawn by the state auditor upon duly itemized vouchers. The funds necessary for such expenses are hereby authorized to be expended. The funds may not be expended for any other operations of state government.

Source: SL 1975, ch 112, § 7; SL 1976, ch 292, § 3; SL 1979, ch 309, § 1; SL 1991, ch 381, § 6; SL 2003, ch 235, § 5.

49-1A-8. South Dakota Public Utilities Commission Regulatory Assessment Fee fund created--Deposits--Amount.

There is created a special fund within the state treasury to be known as the South Dakota Public Utilities Commission Regulatory Assessment Fee fund. The Public Utilities Commission may require a public utility as defined in § 49-34A-1 to make a deposit of up to five hundred thousand dollars when it files for approval of a general rate case, regardless of the number of issues involved. The commission may require a deposit of up to fifty thousand dollars for the filing of a tariff for approval under the provisions of §§ 49-34A-4 and 49-34A-25.1 to 49-34A-25.4, inclusive, or makes a filing pursuant to §§ 49-34A-97 to 49-34A-100, inclusive. The deposits shall be made to the South Dakota Public Utilities Commission Regulatory Assessment Fee fund, the amount to be designated by commission order. The interest earned on monies in the fund are to be credited to the fund.

Source: SL 1976, ch 296, § 12; SL 1982, ch 325; SL 1986, ch 392; SL 1991, ch 381, § 7; SL 1994, ch 352, § 5; SL 2006, ch 239, § 5; SL 2007, ch 272, § 5; SL 2011, ch 204, § 1; SL 2023, ch 155, § 1.

49-1A-9. Deposit used to defray analyzing and ruling expenses--Payment on warrants.

The amount deposited under § 49-1A-8 or 49-31-12.6 shall be used by the Public Utilities Commission to defray the expense incident to analyzing and ruling upon the filing of the company making the deposit and the amount expended may be recovered as an immediate adjustment to rates by the company. The deposit is appropriated to the use of the Public Utilities Commission for such purpose. Such expenses may be paid out of the fund on warrants drawn by the state auditor upon duly itemized vouchers, and the funds necessary for such expenses are continuously appropriated.

Source: SL 1976, ch 296, § 13; SL 1979, ch 309, § 2; SL 1991, ch 381, § 8; SL 1994, ch 352, § 6.

49-1A-10. Record of expenditures--Determination of surplus or deficiency--Notice to company--Objection--Hearing--Appeal.

The Public Utilities Commission shall keep and maintain a detailed record of the amount expended from each deposit by each company making a deposit pursuant to § 49-1A-8 or 49-31-12.6. Upon the final decision of the Public Utilities Commission, the commission shall make a determination as to the surplus or deficiency of the deposit and shall give the company making the deposit, within thirty days of the final decision, notice in writing of the itemization and the amount that is proposed to be returned or charged to such company. The company making the deposit may thereafter within thirty days file with the commission objections setting out the grounds upon which it is claimed that an excessive amount has been expended. The commission shall within thirty days of receiving such objections hold a hearing and issue an order in accordance with its findings as to the proper amount to be returned or charged to the company. The order may be appealed pursuant to chapter 1-26.

Source: SL 1976, ch 296, § 14; SL 1991, ch 381, § 9; SL 1994, ch 352, § 10.

49-1A-11. Actual costs assessed to electric or gas utility or to a utility's supplier.

If an electric utility or gas utility, as defined in subdivisions 49-34A-1(7) and 49-34A-1(9), respectively, or any person providing or who proposes to provide wholesale electric or gas service to an electric or gas utility for resale, which is exempt from payment of the gross receipts tax fund assessed under § 49-1A-3, is a party to a docket before the South Dakota Public Utilities Commission, the commission may assess the actual cost to the party for its respective cost. The assessment shall be limited to actual amounts expended by the commission for commission employee time, expert witnesses, court reporter fees, document and exhibit preparation, and other necessary and related expenses incurred by the commission. The party may, within thirty days after the assessment is mailed, file written objections with the commission stating the grounds upon which it claims that the assessment is not reasonable. The commission shall within thirty days of receiving such objections hold a hearing and issue an order in accordance with its findings as to the proper amount to be assessed to the party. The order may be appealed pursuant to chapter 1-26.

Source: SL 1991, ch 381, § 10; SL 1994, ch 352, § 7.