South Dakota Statutes
§ 49-1A-6 — Penalty for late payment--Collection procedure.
South Dakota·Title 49 PUBLIC UTILITIES AND CARRIERS·Ch. 49-1A PUBLIC UTILITIES COMMISSION GROSS RECEIPTS TAX FUND
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 .
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 49-1A-6 (Penalty for late payment--Collection procedure.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1975, ch 112, § 6; SL 1992, ch 80, § 218; SL 1994, ch 352, § 4.
Nearby Sections
15
§ 49-1-1
Repealed§ 49-1-10
Hearings before commission--Oaths.§ 49-1-11
Rules of commission.§ 49-1-13
Annual report to Governor--Contents.§ 49-1-13.1
Repealed§ 49-1-16
Duties of state's attorneys.§ 49-1-17
Repealed§ 49-1-19
Appeals from commission.