If the commission intervenes or otherwise participates in rate, certificate, or related proceedings before a federal agency and the commission's intervention or participation results, after final litigation, in a refund in wholesale rates to a public utility serving customers in South Dakota, the commission shall be reimbursed from the amount refunded to the South Dakota public utility in an amount equal to the litigation expenses reasonably incurred by the commission. The litigation expenses shall include reasonable attorney's fees, expert witness fees, and all other associated costs. The commission may assess the public utility for the amount of the reimbursement provided for in this section, and the reimbursement assessed shall be deposited in the commission's gross receipts tax fund established pursuant to § 49-1A-2 .
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