South Dakota 39A — Energy Minerals Severance Tax
- 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 interestsdeducted.
- 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 — Collection and administration according to mineral extraction tax procedures.
- 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 asmisdemeanor.
- 10-39A-6 — Superseded.
- 10-39A-7 — Severance tax is in lieu of mineral extraction license tax and other mineral taxes--Sales, use, and property taxes still required.
- 10-39A-8 — Division of tax proceeds between county and state.
- 10-39A-8.1 — Energy development impact fund created--Purposes--Investment--Expenditures.
- 10-39A-8.2 — Maximum amount in energy impact fund--Excess credited to general fund.
- 10-39A-9 — Vouchers and warrants for payments to counties.
- 10-39A-10 — County trust and agency account--Purposes for which proceeds used by counties.
- 10-39A-11 — Prepayment of county share of tax.
- 10-39A-12 — Prepayment to be voluntary--Compulsion as malfeasance.
- 10-39A-13 — Prepayment limited to county portion of tax.
- 10-39A-14 — Computation of tax due--Credit for tax prepaid.
- 10-39A-15 — Superseded.
- 10-39A-16 — Action by secretary for collection of delinquent taxes--Exemption from execution.
- 10-39A-17 — Lien of tax--Filing and recording--Indexing.
- 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 asmisdemeanor.
- 10-39A-20 — False statement under oath as perjury.
- 10-39A-21 — Repealed.