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.