Chapter
ENERGY MINERALS SEVERANCE TAX
- S.D. Codified Laws § 10-39A-1— Severance tax imposed on energy minerals--Rate
- S.D. Codified Laws § 10-39A-1.1— Definition of terms
- S.D. Codified Laws § 10-39A-2— Taxable value based on sale price or market value--Governmental royalty interests deducted
- S.D. Codified Laws § 10-39A-2.1— Posted field price as taxable value
- S.D. Codified Laws § 10-39A-2.2— Uranium ore taxed on triuranium octa-oxide content
- S.D. Codified Laws § 10-39A-3— Repealed
- S.D. Codified Laws § 10-39A-3.1— Point of imposition of severance tax
- S.D. Codified Laws § 10-39A-4— Operator to be designated to file returns and pay tax--Tax withheld from owner--Designated operator
- S.D. Codified Laws § 10-39A-5— Quarterly filing of reports and remission of tax due--Forms--Violation as misdemeanor
- S.D. Codified Laws § 10-39A-6— 10-39A-6. Superseded
- S.D. Codified Laws § 10-39A-7— Severance tax in lieu of taxes other than sales, use, and property taxes
- S.D. Codified Laws § 10-39A-8— Proceeds distributed
- S.D. Codified Laws § 10-39A-8.1— 10-39A-8.1, 10-39A-8.2. Repealed by SL 2007, ch 28, §§ 2, 3
- S.D. Codified Laws § 10-39A-9— Funds paid to counties
- S.D. Codified Laws § 10-39A-10— County trust and agency account--Purposes for which proceeds used by counties
- S.D. Codified Laws § 10-39A-11— Repealed
- S.D. Codified Laws § 10-39A-12— Repealed
- S.D. Codified Laws § 10-39A-13— Repealed
- S.D. Codified Laws § 10-39A-14— Repealed
- S.D. Codified Laws § 10-39A-15— 10-39A-15. Superseded
- S.D. Codified Laws § 10-39A-16— Action by secretary for collection of delinquent taxes--Exemption from execution
- S.D. Codified Laws § 10-39A-17— 10-39A-17. Repealed by SL 2017, ch 66, § 5
- S.D. Codified Laws § 10-39A-18— Inspection of books and records--Authority of secretary--Violation as misdemeanor
- S.D. Codified Laws § 10-39A-19— Inspection of books and records--Authority of county commissioner--Violation as misdemeanor
- S.D. Codified Laws § 10-39A-20— False statement under oath as perjury
- S.D. Codified Laws § 10-39A-21— 10-39A-21. Repealed by SL 1992, ch 158, § 4