Delinquency.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Mineral Severance Tax
  5. Delinquency.

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10-39-45.6. Delinquency.

If the total tax due is paid on or before June first and if the quarterly estimates total more than eighty percent of the total tax, no delinquency exists.

Source: SL 1984, ch 78, §7.


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