South Dakota Statutes
§ 34-45-5 — Billing and collection of surcharge.
South Dakota § 34-45-5
This text of South Dakota § 34-45-5 (Billing and collection of surcharge.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 34-45-5 (2026).
Text
Any service user in the state is liable for the applicable 911 emergency surcharge pursuant to § 34-45-4 . Any telecommunications service provider, wireless telecommunications service provider, or Interconnected Voice over Internet Protocol service provider shall collect and remit to the Department of Revenue the applicable 911 emergency surcharge which shall be stated separately in any billing statement, invoice, or receipt.
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Legislative History
SL 1989, ch 303, § 5; SL 2008, ch 176, § 5; SL 2012, ch 188, § 5.
Nearby Sections
15
§ 34-1-1
§ 34-1-1§ 34-1-1.1
Department reorganized and continued.§ 34-1-15
§ 34-1-15§ 34-1-19
Repealed§ 34-1-2
, 34-1-2.1Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 34-45-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/34-45-5.