South Dakota Statutes
§ 34-45-5 — Billing and collection of surcharge.
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Repealed§ 34-1-2
, 34-1-2.1