Chapter 39. Mineral Severance Tax
Index
- SDCL 10-39-1 to 10-39-22 [Repealed]
- SDCL 10-39-23 to 10-39-41 [Repealed]
- SDCL 10-39-42 Definitions
- SDCL 10-39-43 Severance Tax On Gold
- SDCL 10-39-44 Gross Yield and Gross Production Defined
- SDCL 10-39-45 Finished Value Subject to Tax-Allocation Between Processors
- SDCL 10-39-45.1 Imposition of Tax On Net Profit-Rate
- SDCL 10-39-45.2 Deductions For Determining Net Profit
- SDCL 10-39-45.3 Estimated Tax-Filing-Payment
- SDCL 10-39-45.4 Annual Filing-Payment, Refund, Or Application to Next Estimate
- SDCL 10-39-45.5 Annual Statement Required-Form-Contents
- SDCL 10-39-45.6 Delinquency
- SDCL 10-39-46 Superseded
- SDCL 10-39-47 [Repealed]
- SDCL 10-39-48 Failure to File Statements As Misdemeanor-Determination of Tax
- SDCL 10-39-49 Promulgation of Rules
- SDCL 10-39-50 Access to Taxpayer's Records-Violation As Misdemeanor
- SDCL 10-39-51 Payment Under Protest-Action For Recovery-Repayment-Restraining Collection Prohibited
- SDCL 10-39-52 False Statement As Felony-Forfeiture
- SDCL 10-39-53 Exemption of Persons Severing Small Amounts
- SDCL 10-39-54 Distribution of Proceeds
- SDCL 10-39-54.1 Transfer of Revenue Payable to County
- SDCL 10-39-54.2 Impact and Economic Diversification Trust Fund-Deposit of County Funds Therein-Threshold Level For Allocations
- SDCL 10-39-54.3 Allocation of Funds By County-Purposes
- SDCL 10-39-54.4 Annual Accounting By County
- SDCL 10-39-55 [Repealed]
- SDCL 10-39-56 Tax On Owners of Royalty Or Working Interests-Withholding and Remittance-Exemptions
- SDCL 10-39-58 Temporary Provisions For Severance Tax On Precious Metals-Rate According to Value of Gross Yield
- SDCL 10-39-59 Due Dates of Quarterly Payments
- SDCL 10-39-60 Temporary Tax Not Additional Tax
- SDCL 10-39-61 to 10-39-66 [Repealed]
- SDCL 10-39-67 Filing Verified Estimates-Payment Due
- SDCL 10-39-68 Additional Tax On Precious Metals-Rate