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Code · South Dakota · Title 34 · Chapter 34-45

34-45-5. Billing and collection of surcharge.

61 words·~1 min read·/sd/title-34/chapter-34-45/34-45-5

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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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