64 chapters · 1,082 sections in this title.
SDCL § 49-31-51 Access fee imposed on local exchange service lines, cellular telephones and radio pager devices--Report of fee on monthly bills--Report on and remission of fees--Disposition of funds collected
1.7K chars
There is hereby imposed an access fee of fifteen cents per local exchange service line per month, fifteen cents per cellular telephone per month in accordance with the provisions provided in subdivision 34-45-1(7), and fifteen cents per radio pager device per month to pay for the…
SDCL § 49-31-51.1 Promulgation of rules to administer access fee
0.4K chars
The secretary of revenue may promulgate rules, pursuant to chapter 1-26 , to administer the fee imposed pursuant to § 49-31-51 . The rules may include: (1) The filing of returns and payment of the fee; (2) Determining the application of the fee; (3) Record-keeping requirements; a…
SDCL § 49-31-52 Liability for uncollected fees
0.3K chars
No local exchange telecommunications company has any obligation to take any legal action to enforce the collection of any charge imposed pursuant to §§ 49-31-47 to 49-31-56 , inclusive. The local exchange company is not liable for such uncollected amounts. Source: SL 1989, ch 401…
SDCL § 49-31-53 Annual review of access fee--Report to legislature
0.3K chars
The access fee imposed in § 49-31-51 is subject to annual review by the Department of Human Services. Each year the department shall report to the legislature and recommend whether the access fee should be increased or decreased in order that the money raised by the access fee pa…