Title 49, PUBLIC UTILITIES AND CARRIERS

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, …

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. Such report…

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.

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 of such company in the same…

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 in…

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 § 49-34A-1 to make a deposit of up to five hundred thou…

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 to rate…