South Dakota Codified Laws
Title 10 - Taxation
Chapter 39A - Energy Minerals Severance Tax

Section 10-39A-1 - Severance tax imposed on energy minerals--Rate. - 10-39A-1. Severance tax imposed on energy minerals--Rate. For the privilege...

Section 10-39A-1.1 - Definition of terms. - 10-39A-1.1. Definition of terms. Terms used in this chapter mean:...

Section 10-39A-2 - Taxable value based on sale price or market value--Governmental royalty interests deducted. - 10-39A-2. Taxable value based on sale price or market value--Governmental...

Section 10-39A-2.1 - Posted field price as taxable value. - 10-39A-2.1. Posted field price as taxable value. When any energy...

Section 10-39A-2.2 - Uranium ore taxed on triuranium octa-oxide content. - 10-39A-2.2. Uranium ore taxed on triuranium octa-oxide content. The taxable...

Section 10-39A-3.1 - Point of imposition of severance tax. - 10-39A-3.1. Point of imposition of severance tax. An energy mineral...

Section 10-39A-4 - Operator to be designated to file returns and pay tax--Tax withheld from owner--Designated operator. - 10-39A-4. Operator to be designated to file returns and pay...

Section 10-39A-5 - Quarterly filing of reports and remission of tax due--Forms--Violation as misdemeanor. - 10-39A-5. Quarterly filing of reports and remission of tax due--Forms--Violation...

Section 10-39A-7 - Severance tax in lieu of taxes other than sales, use, and property taxes. - 10-39A-7. Severance tax in lieu of taxes other than sales,...

Section 10-39A-8 - Proceeds distributed. - 10-39A-8. Proceeds distributed. All taxes, interest and penalties imposed and...

Section 10-39A-9 - Funds paid to counties. - 10-39A-9. Funds paid to counties. Funds paid to counties under...

Section 10-39A-10 - County trust and agency account--Purposes for which proceeds used by counties. - 10-39A-10. County trust and agency account--Purposes for which proceeds used...

Section 10-39A-16 - Action by secretary for collection of delinquent taxes--Exemption from execution. - 10-39A-16. Action by secretary for collection of delinquent taxes--Exemption from...

Section 10-39A-18 - Inspection of books and records--Authority of secretary--Violation as misdemeanor. - 10-39A-18. Inspection of books and records--Authority of secretary--Violation as misdemeanor....

Section 10-39A-19 - Inspection of books and records--Authority of county commissioner--Violation as misdemeanor. - 10-39A-19. Inspection of books and records--Authority of county commissioner--Violation as...

Section 10-39A-20 - False statement under oath as perjury. - 10-39A-20. False statement under oath as perjury. Any person, required...