Collections
South Dakota Codified Laws
Title 10
Chapter 10-39
S.D. Codified Laws ch. 10-39
Mineral Severance Tax
Learn More
Log In
Sign Up
10-39-1
10-39-1 to 10-39-22. Repealed by SL 1970, ch 73.
10-39-23
10-39-23 to 10-39-41. Repealed by SL 1981, ch 95, § 15.
10-39-42
Definitions.
10-39-43
Severance tax on gold.
10-39-44
Gross yield and gross production defined.
10-39-45
Finished value subject to tax--Allocation between processors.
10-39-45.1
Imposition of tax on net profit--Rate.
10-39-45.2
Deductions for determining net profit.
10-39-45.3
Estimated tax--Filing--Payment.
10-39-45.4
Annual filing--Payment, refund, or application to next estimate.
10-39-45.5
Annual statement required--Form--Contents.
10-39-45.6
Delinquency.
10-39-46
Superseded
Repealed
10-39-47
Repealed
Repealed
10-39-48
Failure to file statements as misdemeanor--Determination of tax.
10-39-49
Promulgation of rules.
10-39-50
Access to taxpayer's records--Violation as misdemeanor.
10-39-51
Payment under protest--Action for recovery--Repayment--Restraining collection prohibited.
10-39-52
False statement as felony--Forfeiture.
10-39-53
Exemption of persons severing small amounts.
10-39-54
Distribution of proceeds.
10-39-54.1
Transfer of revenue payable to county.
10-39-54.2
Impact and economic diversification trust fund--Deposit of county funds therein--Threshold level for allocations.
10-39-54.3
Allocation of funds by county--Purposes.
10-39-54.4
Annual accounting by county.
10-39-55
Repealed
Repealed
10-39-56
Tax on owners of royalty or working interests--Withholding and remittance--Exemptions.
10-39-58
Temporary provisions for severance tax on precious metals--Rate according to value of gross yield.
10-39-59
Due dates of quarterly payments.
10-39-60
Temporary tax not additional tax.
10-39-61
10-39-61 to 10-39-66. Repealed by SL 1997, ch 66, §§ 11 to 16.
10-39-67
Filing verified estimates--Payment due.
10-39-68
Additional tax on precious metals--Rate.