CHAPTER 49-1A

PUBLIC UTILITIES COMMISSION GROSS RECEIPTS TAX FUND

49-1A-1    Purpose of fund.

49-1A-1.1    49-1A-1.1. Repealed by SL 1991, ch 381, § 2.

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

49-1A-3    Annual intrastate gross receipts tax levied--Amount.

49-1A-3.1    49-1A-3.1. Repealed by SL 2003, ch 235, § 2.

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

49-1A-5    Tax payment date.

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

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

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

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

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

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