The Public Utilities Commission, in determining the allowance for materials or services to be included in costs of operations for ratemaking purposes, may disallow any unreasonable profit made in the sale of materials to or service supplied for any public utility by any firm or corporation owned or controlled directly or indirectly by such utility or any affiliate, subsidiary, parent company, associate or any corporation whose controlling stockholders are also controlling stockholders of such utility. The burden of proof shall be on the public utility to prove that no unreasonable profit is involved.

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Terms Used In South Dakota Codified Laws 49-34A-19.2

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.

Source: SDCL, § 49-34A-19 as added by SL 1976, ch 296, § 18.