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Mineral Severance Tax
Law
South Dakota Codified Laws
Taxation
Mineral Severance Tax
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Sections
10-39-1 - to 10-39-22
Repealed.
Sections
10-39-23 - to 10-39-41
Repealed.
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
10-39-46
Superseded.
Section
10-39-47
Repealed.
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
10-39-51
Payment under protest--Action for recovery--Repayment--Restraining collection prohibited.
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
10-39-54.2
Impact and economic diversification trust fund--Deposit of county funds therein--Threshold level for allocations.
Section
10-39-54.3
Allocation of funds by county--Purposes.
Section
10-39-54.4
Annual accounting by county.
Section
10-39-55
Repealed.
Section
10-39-56
Tax on owners of royalty or working interests--Withholding and remittance--Exemptions.
Section
10-39-58
Temporary provisions for severance tax on precious metals--Rate according to value of gross yield.
Section
10-39-59
Due dates of quarterly payments.
Section
10-39-60
Temporary tax not additional tax.
Sections
10-39-61 - to 10-39-66
Repealed.
Section
10-39-67
Filing verified estimates--Payment due.
Section
10-39-68
Additional tax on precious metals--Rate.