Title 34 — PUBLIC HEALTH AND SAFETY
100 chapters · 1,959 sections in this title.
SDCL § 34-45-8.2 For any return or report that is required to be filed by electronic means, the return or report shall be filed by electronic means on or before the twentieth day of the month following each period
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If the due date falls on a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day the Federal Reserve Bank is closed, the return or report is due on the next succeeding day that is not a Saturday, Sunday, legal holiday enumerated in § 1-5-1 , or a day the Federal Reserv…
SDCL § 34-45-8.3 Time for filing monthly return, report, and remittance--Penalty or interest
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This section applies to any return, report, or remittance filed pursuant to §
SDCL § 34-45-8.6 Distribution of revenue to compliant public agencies and to public safety 911 emergency fund and 911 coordination fund
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The Department of Revenue shall transfer the surcharges collected pursuant to §§ 34-45-4 and 34-45-4.2 to the Department of Public Safety. The Department of Public Safety shall remit each month seventy percent of the revenue collected from the 911 emergency surcharges imposed by …
SDCL § 34-45-8.7 Public safety 911 emergency fund--Distributions to compliant public safety answering points and 911 coordination fund
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There is hereby created within the state treasury the public safety 911 emergency fund. Any money in the public safety 911 emergency fund is continuously appropriated for distribution as provided in this section. A public safety answering point is eligible to receive a distributi…
SDCL § 34-45-9 Administration costs
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The service provider and prepaid wireless service seller may deduct and retain two percent of the collected amount or twenty-five dollars, whichever amount is greater, each month as the cost of administration for collecting the surcharge imposed by §§ 34-45-4 and
SDCL § 34-45-9.1 Retention of surcharges by prepaid wireless service seller during first three months
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The prepaid wireless service seller may retain all the surcharges imposed by § 34-45-4.2 during the first three months this surcharge is effective. However, the prepaid wireless service seller shall report the collections retained during this month to the Department of Revenue. S…