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2019 South Dakota Codified Laws
Title 10 - Taxation
Chapter 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 Repealed.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 Repealed.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 Superseded.
- § 10-39-47 Repealed.
- § 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 collection prohibited.
- § 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- § 10-39-55 Repealed.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 value of 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 Repealed.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.
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