South Dakota
Title 10 · Chapter 10-39
61 entries
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10-39-1. 10-39-1 to 10-39-22. Repealed by SL 1970, ch 73.
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10-39-23. 10-39-23 to 10-39-41. Repealed by SL 1981, ch 95, § 15.
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10-39-42. Definitions.
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10-39-43. Severance tax on gold.
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10-39-44. Gross yield and gross production defined.
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10-39-45. Finished value subject to tax--Allocation between processors.
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10-39-45.1. Imposition of tax on net profit--Rate.
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10-39-45.2. Deductions for determining net profit.
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10-39-45.3. Estimated tax--Filing--Payment.
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10-39-45.4. Annual filing--Payment, refund, or application to next estimate.
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10-39-45.5. Annual statement required--Form--Contents.
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10-39-45.6. Delinquency.
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10-39-46. 10-39-46. Superseded.
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10-39-47. 10-39-47. Repealed by SL 2017, ch 66, § 4.
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10-39-48. Failure to file statements as misdemeanor--Determination of tax.
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10-39-49. Promulgation of rules.
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10-39-50. Access to taxpayer's records--Violation as misdemeanor.
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10-39-51. Payment under protest--Action for recovery--Repayment--Restraining collection prohibited.
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10-39-52. False statement as felony--Forfeiture.
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10-39-53. Exemption of persons severing small amounts.
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10-39-54. Distribution of proceeds.
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10-39-54.1. Transfer of revenue payable to county.
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10-39-54.2. Impact and economic diversification trust fund--Deposit of county funds therein--Threshold level for allocations.
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10-39-54.3. Allocation of funds by county--Purposes.
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10-39-54.4. Annual accounting by county.
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10-39-55. 10-39-55. Repealed by SL 1984, ch 78, § 9.
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10-39-56. Tax on owners of royalty or working interests--Withholding and remittance--Exemptions.
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10-39-58. Temporary provisions for severance tax on precious metals--Rate according to value of gross yield.
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10-39-59. Due dates of quarterly payments.
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10-39-60. Temporary tax not additional tax.
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10-39-61. 10-39-61 to 10-39-66. Repealed by SL 1997, ch 66, §§ 11 to 16.
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10-39-67. Filing verified estimates--Payment due.
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10-39-68. Additional tax on precious metals--Rate.
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10-39A-1. Severance tax imposed on energy minerals--Rate.
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10-39A-1.1. Definition of terms.
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10-39A-2. Taxable value based on sale price or market value--Governmental royalty interests deducted.
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10-39A-2.1. Posted field price as taxable value.
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10-39A-2.2. Uranium ore taxed on triuranium octa-oxide content.
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10-39A-3. Repealed
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10-39A-3.1. Point of imposition of severance tax.
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10-39A-4. Operator to be designated to file returns and pay tax--Tax withheld from owner--Designated operator.
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10-39A-5. Quarterly filing of reports and remission of tax due--Forms--Violation as misdemeanor.
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10-39A-6. 10-39A-6. Superseded.
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10-39A-7. Severance tax in lieu of taxes other than sales, use, and property taxes.
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10-39A-8. Proceeds distributed.
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10-39A-8.1. 10-39A-8.1, 10-39A-8.2. Repealed by SL 2007, ch 28, §§ 2, 3.
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10-39A-9. Funds paid to counties.
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10-39A-10. County trust and agency account--Purposes for which proceeds used by counties.
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10-39A-11. Repealed
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10-39A-12. Repealed
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10-39A-13. Repealed
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10-39A-14. Repealed
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10-39A-15. 10-39A-15. Superseded.
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10-39A-16. Action by secretary for collection of delinquent taxes--Exemption from execution.
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10-39A-17. 10-39A-17. Repealed by SL 2017, ch 66, § 5.
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10-39A-18. Inspection of books and records--Authority of secretary--Violation as misdemeanor.
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10-39A-19. Inspection of books and records--Authority of county commissioner--Violation as misdemeanor.
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10-39A-20. False statement under oath as perjury.
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10-39A-21. 10-39A-21. Repealed by SL 1992, ch 158, § 4.
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10-39B-1. Legislative findings.
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10-39B-2. Imposition of tax--Rate--Payment--Disposition--Collection.