Chapter

MINERAL SEVERANCE TAX

S.D. Codified Laws § 10-39-1— 10-39-1 to 10-39-22. Repealed by SL 1970, ch 73
S.D. Codified Laws § 10-39-23— 10-39-23 to 10-39-41. Repealed by SL 1981, ch 95, § 15
S.D. Codified Laws § 10-39-42— Definitions
S.D. Codified Laws § 10-39-43— Severance tax on gold
S.D. Codified Laws § 10-39-44— Gross yield and gross production defined
S.D. Codified Laws § 10-39-45— Finished value subject to tax--Allocation between processors
S.D. Codified Laws § 10-39-45.1— Imposition of tax on net profit--Rate
S.D. Codified Laws § 10-39-45.2— Deductions for determining net profit
S.D. Codified Laws § 10-39-45.3— Estimated tax--Filing--Payment
S.D. Codified Laws § 10-39-45.4— Annual filing--Payment, refund, or application to next estimate
S.D. Codified Laws § 10-39-45.5— Annual statement required--Form--Contents
S.D. Codified Laws § 10-39-45.6— Delinquency
S.D. Codified Laws § 10-39-46— 10-39-46. Superseded
S.D. Codified Laws § 10-39-47— 10-39-47. Repealed by SL 2017, ch 66, § 4
S.D. Codified Laws § 10-39-48— Failure to file statements as misdemeanor--Determination of tax
S.D. Codified Laws § 10-39-49— Promulgation of rules
S.D. Codified Laws § 10-39-50— Access to taxpayer's records--Violation as misdemeanor
S.D. Codified Laws § 10-39-51— Payment under protest--Action for recovery--Repayment--Restraining collection prohibited
S.D. Codified Laws § 10-39-52— False statement as felony--Forfeiture
S.D. Codified Laws § 10-39-53— Exemption of persons severing small amounts
S.D. Codified Laws § 10-39-54— Distribution of proceeds
S.D. Codified Laws § 10-39-54.1— Transfer of revenue payable to county
S.D. Codified Laws § 10-39-54.2— Impact and economic diversification trust fund--Deposit of county funds therein--Threshold level for allocations
S.D. Codified Laws § 10-39-54.3— Allocation of funds by county--Purposes
S.D. Codified Laws § 10-39-54.4— Annual accounting by county
S.D. Codified Laws § 10-39-55— 10-39-55. Repealed by SL 1984, ch 78, § 9
S.D. Codified Laws § 10-39-56— Tax on owners of royalty or working interests--Withholding and remittance--Exemptions
S.D. Codified Laws § 10-39-58— Temporary provisions for severance tax on precious metals--Rate according to value of gross yield
S.D. Codified Laws § 10-39-59— Due dates of quarterly payments
S.D. Codified Laws § 10-39-60— Temporary tax not additional tax
S.D. Codified Laws § 10-39-61— 10-39-61 to 10-39-66. Repealed by SL 1997, ch 66, §§ 11 to 16
S.D. Codified Laws § 10-39-67— Filing verified estimates--Payment due
S.D. Codified Laws § 10-39-68— Additional tax on precious metals--Rate