49-1A-1. Purpose of fund. It is hereby declared to be in the public interest, in order to permit full and adequate regulation of public utilities as defined in chapter 49-34A, and telecommunications companies as defined in subdivision 49-31-1(28), to establish a fund known as the South Dakota Public Utilities Commission gross receipts tax fund. Source: […]
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 […]
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 […]
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. […]
49-1A-3. Annual intrastate gross receipts tax levied–Amount. There is hereby levied on each public utility as defined in subdivision 49-34A-1(12), which is subject to the rate regulation of the commission, and all telecommunications companies as defined in subdivision 49-31-1(26), a tax of not more than .0015 or two hundred fifty dollars, whichever is greater upon […]
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. […]
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 […]
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 […]
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 subdivision 49-34A-1(12) to make a deposit of up […]
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 […]
