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SOUTH DAKOTA STATUTES AND CODES
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 interestsdeducted.
- 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 asmisdemeanor.
- Section 10-39A-6 - Superseded.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.
- Sections 10-39A-8.1, 10-39A-8.2 - Repealed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- Section 10-39A-15 - Superseded.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 - Lien of tax--Filing and recording--Indexing.
- 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 asmisdemeanor.
- Section 10-39A-20 - False statement under oath as perjury.
South Dakota Forms by Issue
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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