This tax is in lieu of all other occupational, excise, income, privilege, franchise taxes, and any other mineral taxes levied by the state, but is not in lieu of sales, use, and property taxes.
S.D. Codified Laws § 10-39A-7
Severance tax in lieu of taxes other than sales, use, and property taxes
Source: SL 1977, ch 93, § 1; SL 2008, ch 37, § 98; SL 2021, ch 49, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.