{"data":{"id":"us-sd/sdcl-49-1a-2","jurisdiction":"us-sd","citation":"SDCL § 49-1A-2","heading":"Gross receipts tax fund established.","body":"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.","path":["TITLE 49. PUBLIC UTILITIES AND CARRIERS","CHAPTER 49-1A. PUBLIC UTILITIES COMMISSION GROSS RECEIPTS TAX FUND"],"source_url":"https://sdlegislature.gov/Statutes/49-1A-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"38e140e7383a216ba2f7da067864761a748f256a0304e3833216d97962287e52","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-49-1a-1.1","next":"us-sd/sdcl-49-1a-3"},"notice":"GroundRules: Original legal text. Not legal advice."}