STATE STATUTES & CODES
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SOUTH DAKOTA STATUTES AND CODES
Chapter 39 - Mineral Severance Tax
- Sections 10-39-1 to 10-39-22 - Repealed
- Sections 10-39-23 to 10-39-41 - Repealed
- Section 10-39-42 - Definitions.
- Section 10-39-43 - Severance tax on gold.
- Section 10-39-44 - Gross yield and gross production defined.
- Section 10-39-45 - Finished value subject to tax--Allocation between processors.
- Section 10-39-45.1 - Imposition of tax on net profit--Rate.
- Section 10-39-45.2 - Deductions for determining net profit.
- Section 10-39-45.3 - Estimated tax--Filing--Payment.
- Section 10-39-45.4 - Annual filing--Payment, refund, or application to next estimate.
- Section 10-39-45.5 - Annual statement required--Form--Contents.
- Section 10-39-45.6 - Delinquency.
- Section 10-39-46 - Superseded.
- Section 10-39-47 - Lien of tax--Recording--Release.
- Section 10-39-48 - Failure to file statements as misdemeanor--Determination of tax.
- Section 10-39-49 - Promulgation of rules.
- Section 10-39-50 - Access to taxpayer's records--Violation as misdemeanor.
- Section 10-39-51 - Payment under protest--Action for recovery--Repayment--Restraining collectionprohibited.
- Section 10-39-52 - False statement as felony--Forfeiture.
- Section 10-39-53 - Exemption of persons severing small amounts.
- Section 10-39-54 - Distribution of proceeds.
- Section 10-39-54.1 - Transfer of revenue payable to county.
- Section 10-39-54.2 - Impact and economic diversification trust fund--Deposit of county funds therein--Threshold level for allocations.
- Section 10-39-54.3 - Allocation of funds by county--Purposes.
- Section 10-39-54.4 - Annual accounting by county.
- Section 10-39-55 - Repealed.
- Section 10-39-56 - Tax on owners of royalty or working interests--Withholding and remittance--Exemptions.
- Section 10-39-58 - Temporary provisions for severance tax on precious metals--Rate according to valueof gross yield.
- Section 10-39-59 - Due dates of quarterly payments.
- Section 10-39-60 - Temporary tax not additional tax.
- Sections 10-39-61 to 10-39-66 - Repealed
- Section 10-39-67 - Filing verified estimates--Payment due.
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South Dakota Court Forms
South Dakota Law
South Dakota State Laws
South Dakota Tax
South Dakota Agencies
South Dakota Court Map
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