There is a newer version
of
this Chapter
2020 South Dakota Codified Laws
Title 10 - Taxation
Chapter 39A - Energy Minerals Severance Tax
- Section 10-39A-1 - Severance tax imposed on energy minerals--Rate.
- Section 10-39A-1.1 - Definition of terms.
- Section 10-39A-2 - Taxable value based on sale price or market value--Governmental royalty interests deducted.
- Section 10-39A-2.1 - Posted field price as taxable value.
- Section 10-39A-2.2 - Uranium ore taxed on triuranium octa-oxide content.
- Section 10-39A-3 - Collection and administration according to mineral severance tax procedures.
- Section 10-39A-3.1 - Point of imposition of severance tax.
- Section 10-39A-4 - Operator to be designated to file returns and pay tax--Tax withheld from owner--Designated operator.
- Section 10-39A-5 - Quarterly filing of reports and remission of tax due--Forms--Violation as misdemeanor.
- Section 10-39A-6 - Superseded.
- Section 10-39A-7 - Severance tax in lieu of taxes other than sales, use, and property taxes.
- Section 10-39A-8 - Division of tax proceeds between county and state.
- Section 10-39A-8.1 - , 10-39A-8.2. Repealed.
- Section 10-39A-9 - Vouchers and warrants for payments to counties.
- Section 10-39A-10 - County trust and agency account--Purposes for which proceeds used by counties.
- Section 10-39A-11 - Prepayment of county share of tax.
- Section 10-39A-12 - Prepayment to be voluntary--Compulsion as malfeasance.
- Section 10-39A-13 - Prepayment limited to county portion of tax.
- Section 10-39A-14 - Computation of tax due--Credit for tax prepaid.
- Section 10-39A-15 - Superseded.
- Section 10-39A-16 - Action by secretary for collection of delinquent taxes--Exemption from execution.
- Section 10-39A-17 - Repealed.
- Section 10-39A-18 - Inspection of books and records--Authority of secretary--Violation as misdemeanor.
- Section 10-39A-19 - Inspection of books and records--Authority of county commissioner--Violation as misdemeanor.
- Section 10-39A-20 - False statement under oath as perjury.
- Section 10-39A-21 - Repealed.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.