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South Dakota Codified Laws
Title 10
Chapter 10-39A
S.D. Codified Laws ch. 10-39A
Energy Minerals Severance Tax
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10-39A-1
Severance tax imposed on energy minerals--Rate.
10-39A-1.1
Definition of terms.
10-39A-2
Taxable value based on sale price or market value--Governmental royalty interests deducted.
10-39A-2.1
Posted field price as taxable value.
10-39A-2.2
Uranium ore taxed on triuranium octa-oxide content.
10-39A-3
Repealed
Repealed
10-39A-3.1
Point of imposition of severance tax.
10-39A-4
Operator to be designated to file returns and pay tax--Tax withheld from owner--Designated operator.
10-39A-5
Quarterly filing of reports and remission of tax due--Forms--Violation as misdemeanor.
10-39A-6
Superseded
Repealed
10-39A-7
Severance tax in lieu of taxes other than sales, use, and property taxes.
10-39A-8
Proceeds distributed.
10-39A-9
Funds paid to counties.
10-39A-10
County trust and agency account--Purposes for which proceeds used by counties.
10-39A-11
Repealed
Repealed
10-39A-12
Repealed
Repealed
10-39A-13
Repealed
Repealed
10-39A-14
Repealed
Repealed
10-39A-15
Superseded
Repealed
10-39A-16
Action by secretary for collection of delinquent taxes--Exemption from execution.
10-39A-17
Repealed
Repealed
10-39A-18
Inspection of books and records--Authority of secretary--Violation as misdemeanor.
10-39A-19
Inspection of books and records--Authority of county commissioner--Violation as misdemeanor.
10-39A-20
False statement under oath as perjury.
10-39A-21
Repealed
Repealed