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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 49-1A-2: Gross receipts tax fund established.

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Where this section sits in the code
  1. TITLE 49. PUBLIC UTILITIES AND CARRIERS
  2. CHAPTER 49-1A. PUBLIC UTILITIES COMMISSION GROSS RECEIPTS TAX FUND

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.

Collected 2026-09-03T15:18:57Z. Source file · JSON

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