South Dakota 39 — Mineral Severance Tax
- 10-39-1 — to 10-39-22. Repealed.
- 10-39-23 — to 10-39-41. Repealed.
- 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- 10-39-46 — Superseded.
- 10-39-47 — Lien of tax--Recording--Release.
- 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 collectionprohibited.
- 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- 10-39-55 — Repealed.
- 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 valueof gross yield.
- 10-39-59 — Due dates of quarterly payments.
- 10-39-60 — Temporary tax not additional tax.
- 10-39-61 — to 10-39-66. Repealed.
- 10-39-67 — Filing verified estimates--Payment due.
- 10-39-68 — Additional tax on precious metals--Rate.