10-39-60. Temporary tax not additional tax.
Nothing in §10-39-58 or 10-39-59 may be construed to mean that the tax imposed under §10-39-58 is in addition to the tax imposed by §10-39-43.
Source: SL 1992, ch 87, §3.
Structure South Dakota Codified Laws
Chapter 39 - Mineral Severance Tax
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 10-39-48 - 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 10-39-52 - 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 10-39-54.3 - Allocation of funds by county--Purposes.
Section 10-39-54.4 - Annual accounting by county.
Section 10-39-59 - Due dates of quarterly payments.
Section 10-39-60 - Temporary tax not additional tax.