{"data":{"id":"us-sd/sdcl-49-1a-6","jurisdiction":"us-sd","citation":"SDCL § 49-1A-6","heading":"Penalty for late payment--Collection procedure.","body":"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 manner as is provided for the collection of mobile home taxes pursuant to chapter 10-22.","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-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"9ee75c1974c6840125f450be915c745094bcca71d8a74927751ee34b162debd0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-49-1a-5","next":"us-sd/sdcl-49-1a-7"},"notice":"GroundRules: Original legal text. Not legal advice."}