49-1A-2 Gross receipts tax fund established.
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.
Source: SL 1975, ch 112, § 2; SL 1991, ch 381, § 3.