South Dakota Codified Laws
Title 10 - Taxation
Chapter 39B - Conservation Tax On Severance Of Energy Minerals

Section 10-39B-1 - Legislative findings. - 10-39B-1. Legislative findings. The Legislature finds that: (1)Exploration for and...

Section 10-39B-2 - Imposition of tax--Rate--Payment--Disposition--Collection. - 10-39B-2. Imposition of tax--Rate--Payment--Disposition--Collection. There is imposed on the severance...