§ 49-1A-1 Purpose of fund
§ 49-1A-2 Gross receipts tax fund established
§ 49-1A-3 Annual intrastate gross receipts tax levied–Amount
§ 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
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Terms Used In South Dakota Codified Laws > Title 49 > Chapter 1A - Public Utilities Commission Gross Receipts Tax Fund

  • Docket: A log containing brief entries of court proceedings.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2