49-1A PUBLIC UTILITIES COMMISSION GROSS RECEIPTS TAX FUND
PUBLIC UTILITIES COMMISSION GROSS RECEIPTS TAX FUND
Purpose of fund.
Gross receipts tax fund established.
Annual intrastate gross receipts tax levied--Amount.
Annual report of gross receipts--Filing date--Verification--Annual rate setting and tax
Tax payment date.
Penalty for late payment--Collection procedure.
Use of fund for utilities and telecommunications companies regulation expenses--Payment on warrants--Expenditure authorized.
South Dakota Public Utilities Commission Regulatory Assessment Fee fund created--Deposits--Amount.
Deposit used to defray analyzing and ruling expenses--Payment on warrants.
Record of expenditures--Determination of surplus or deficiency--Notice to company--Objection--Hearing--Appeal.
Actual costs assessed to electric or gas utility or to a utility's supplier.