Energy Minerals Severance Tax

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Energy Minerals Severance Tax

Checkout our iOS App for a better way to browser and research.

Section
10-39A-1

Severance tax imposed on energy minerals--Rate.

Section
10-39A-1.1

Definition of terms.

Section
10-39A-2

Taxable value based on sale price or market value--Governmental royalty interests deducted.

Section
10-39A-2.1

Posted field price as taxable value.

Section
10-39A-2.2

Uranium ore taxed on triuranium octa-oxide content.

Section
10-39A-3

Repealed

Section
10-39A-3.1

Point of imposition of severance tax.

Section
10-39A-4

Operator to be designated to file returns and pay tax--Tax withheld from owner--Designated operator.

Section
10-39A-5

Quarterly filing of reports and remission of tax due--Forms--Violation as misdemeanor.

Section
10-39A-6

10-39A-6.Superseded.

Section
10-39A-7

Severance tax in lieu of taxes other than sales, use, and property taxes.

Section
10-39A-8

Proceeds distributed.

Section
10-39A-8.1

10-39A-8.1, 10-39A-8.2.Repealed by SL 2007, ch 28, §§2, 3.

Section
10-39A-9

Funds paid to counties.

Section
10-39A-10

County trust and agency account--Purposes for which proceeds used by counties.

Section
10-39A-11

Repealed

Section
10-39A-12

Repealed

Section
10-39A-13

Repealed

Section
10-39A-14

Repealed

Section
10-39A-15

10-39A-15.Superseded.

Section
10-39A-16

Action by secretary for collection of delinquent taxes--Exemption from execution.

Section
10-39A-17

10-39A-17.Repealed by SL 2017, ch 66, §5.

Section
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.

Section
10-39A-20

False statement under oath as perjury.

Section
10-39A-21

10-39A-21.Repealed by SL 1992, ch 158, §4.