South Dakota Codified Laws
Title 10 - Taxation
Chapter 39 - Mineral Severance Tax

Section 10-39-42 - Definitions. - 10-39-42. Definitions. Terms used in this chapter mean: (1)"Department," the...

Section 10-39-43 - Severance tax on gold. - 10-39-43. Severance tax on gold. For the privilege of severing...

Section 10-39-44 - Gross yield and gross production defined. - 10-39-44. Gross yield and gross production defined. In this chapter,...

Section 10-39-45 - Finished value subject to tax--Allocation between processors. - 10-39-45. Finished value subject to tax--Allocation between processors. For the...

Section 10-39-45.1 - Imposition of tax on net profit--Rate. - 10-39-45.1. Imposition of tax on net profit--Rate. In addition to...

Section 10-39-45.2 - Deductions for determining net profit. - 10-39-45.2. Deductions for determining net profit. Net profits shall be...

Section 10-39-45.3 - Estimated tax--Filing--Payment. - 10-39-45.3. Estimated tax--Filing--Payment. On or before the last day of...

Section 10-39-45.4 - Annual filing--Payment, refund, or application to next estimate. - 10-39-45.4. Annual filing--Payment, refund, or application to next estimate. On...

Section 10-39-45.5 - Annual statement required--Form--Contents. - 10-39-45.5. Annual statement required--Form--Contents. Any person engaged in mining or...

Section 10-39-45.6 - Delinquency. - 10-39-45.6. Delinquency. If the total tax due is paid on...

Section 10-39-48 - Failure to file statements as misdemeanor--Determination of tax. - 10-39-48. Failure to file statements as misdemeanor--Determination of tax. Every...

Section 10-39-49 - Promulgation of rules. - 10-39-49. Promulgation of rules. The secretary of revenue may, pursuant...

Section 10-39-50 - Access to taxpayer's records--Violation as misdemeanor. - 10-39-50. Access to taxpayer's records--Violation as misdemeanor. Any person owning...

Section 10-39-51 - Payment under protest--Action for recovery--Repayment--Restraining collection prohibited. - 10-39-51. Payment under protest--Action for recovery--Repayment--Restraining collection prohibited. A taxpayer...

Section 10-39-52 - False statement as felony--Forfeiture. - 10-39-52. False statement as felony--Forfeiture. A person who intentionally makes...

Section 10-39-53 - Exemption of persons severing small amounts. - 10-39-53. Exemption of persons severing small amounts. Each person severing...

Section 10-39-54 - Distribution of proceeds. - 10-39-54. Distribution of proceeds. All taxes, interest and penalties imposed...

Section 10-39-54.1 - Transfer of revenue payable to county. - 10-39-54.1. Transfer of revenue payable to county. The secretary of...

Section 10-39-54.2 - Impact and economic diversification trust fund--Deposit of county funds therein--Threshold level for allocations. - 10-39-54.2. Impact and economic diversification trust fund--Deposit of county funds...

Section 10-39-54.3 - Allocation of funds by county--Purposes. - 10-39-54.3. Allocation of funds by county--Purposes. The county auditor shall,...

Section 10-39-54.4 - Annual accounting by county. - 10-39-54.4. Annual accounting by county. On or before January thirty-first...

Section 10-39-56 - Tax on owners of royalty or working interests--Withholding and remittance--Exemptions. - 10-39-56. Tax on owners of royalty or working interests--Withholding and...

Section 10-39-58 - Temporary provisions for severance tax on precious metals--Rate according to value of gross yield. - 10-39-58. Temporary provisions for severance tax on precious metals--Rate according...

Section 10-39-59 - Due dates of quarterly payments. - 10-39-59. Due dates of quarterly payments. Notwithstanding the provisions of...

Section 10-39-60 - Temporary tax not additional tax. - 10-39-60. Temporary tax not additional tax. Nothing in §10-39-58 or...

Section 10-39-67 - Filing verified estimates--Payment due. - 10-39-67. Filing verified estimates--Payment due. Effective January 1, 1993, persons...

Section 10-39-68 - Additional tax on precious metals--Rate. - 10-39-68. Additional tax on precious metals--Rate. In addition to the...