South Dakota Statutes
§ 34-45-9 — Administration costs.
South Dakota § 34-45-9
This text of South Dakota § 34-45-9 (Administration costs.) 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 § 34-45-9 (2026).
Text
The service provider and prepaid wireless service seller may deduct and retain two percent of the collected amount or twenty-five dollars, whichever amount is greater, each month as the cost of administration for collecting the surcharge imposed by §§ 34-45-4 and 34-45-4.2 . No service provider or prepaid wireless service seller may deduct or retain the amount authorized by this section if the service provider or prepaid wireless service seller does not, in accordance with §§ 34-45-8.2 and 34-45-8.3 , timely file the return or report due by electronic means or does not timely remit the surcharge due by electronic means.
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Legislative History
SL 1989, ch 303, § 9; SL 1995, ch 201; SL 2008, ch 176, § 10; SL 2012, ch 188, § 13; SL 2013, ch 163, § 1.
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Repealed§ 34-1-2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 § 34-45-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/34-45-9.