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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 39A - Energy Minerals Severance Tax
§ 10-39A-1 Severance tax imposed on energy minerals--Rate.
Universal Citation: SD Codified L § 10-39A-1 (2017)
10-39A-1. Severance tax imposed on energy minerals--Rate. For the privilege of severing energy minerals in this state, there is imposed on the owner or operator of any energy mineral an excise tax, to be termed a "severance tax," equal to four and one-half percent of the taxable value of any energy minerals severed and saved by or for the owner or operator.
Source: SL 1977, ch 93, § 1; SL 1978, ch 81, § 1; SL 1979, ch 78, § 1; SL 2008, ch 37, § 94.
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