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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 39A - Energy Minerals Severance Tax
§ 10-39A-12 Prepayment to be voluntary--Compulsion as malfeasance.
Universal Citation: SD Codified L § 10-39A-12 (2017)
10-39A-12. Prepayment to be voluntary--Compulsion as malfeasance. Nothing in §§ 10-39A-11 to 10-39A-14, inclusive, obligates any person or corporation to prepay a severance tax except under voluntary agreement. Any action by a county commissioner or any other public official to compel involuntary prepayment of severance tax constitutes malfeasance of office.
Source: SL 1980, ch 88, § 2; SL 2008, ch 37, § 100.
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