Section 34-45-8 - Remittance of collected charges. - South Dakota Statutes

34-45-8. Remittance of collected charges. Any charge imposed pursuant to § 34-45-4 and the amounts collected for telecommunications service, wireless telecommunications service, or Interconnected Voice over Internet Protocol service shall be remitted to the governing body and the amounts collected for prepaid wireless telecommunications service shall be remitted to the South Dakota 911 coordination fund not more than thirty days after the close of the calendar quarter which shall include a return to be in such form as required by the board together with the remittance of the amount of the charge payable. Each service provider shall maintain a record of collections made for a period of one year after the collection.

Source: SL 1989, ch 303, § 8; SL 1992, ch 252, § 2; SL 2001, ch 188, § 1; SL 2008, ch 176, § 8.