Chapter 39a. Energy Minerals Severance Tax
Index
- SDCL 10-39A-1 Severance Tax Imposed On Energy Minerals-Rate
- SDCL 10-39A-1.1 Definition of Terms
- SDCL 10-39A-2 Taxable Value Based On Sale Price Or Market Value-Governmental Royalty Interests Deducted
- SDCL 10-39A-2.1 Posted Field Price As Taxable Value
- SDCL 10-39A-2.2 Uranium Ore Taxed On Triuranium Octa-Oxide Content
- SDCL 10-39A-3 [Repealed]
- SDCL 10-39A-3.1 Point of Imposition of Severance Tax
- SDCL 10-39A-4 Operator to Be Designated to File Returns and Pay Tax-Tax Withheld From Owner-Designated Operator
- SDCL 10-39A-5 Quarterly Filing of Reports and Remission of Tax Due-Forms-Violation As Misdemeanor
- SDCL 10-39A-6 Superseded
- SDCL 10-39A-7 Severance Tax In Lieu of Taxes Other Than Sales, Use, and Property Taxes
- SDCL 10-39A-8 Proceeds Distributed
- SDCL 10-39A-8.1, 10-39A-8.2 [Repealed]
- SDCL 10-39A-9 Funds Paid to Counties
- SDCL 10-39A-10 County Trust and Agency Account-Purposes For Which Proceeds Used By Counties
- SDCL 10-39A-11 [Repealed]
- SDCL 10-39A-12 [Repealed]
- SDCL 10-39A-13 [Repealed]
- SDCL 10-39A-14 [Repealed]
- SDCL 10-39A-15 Superseded
- SDCL 10-39A-16 Action By Secretary For Collection of Delinquent Taxes-Exemption From Execution
- SDCL 10-39A-17 [Repealed]
- SDCL 10-39A-18 Inspection of Books and Records-Authority of Secretary-Violation As Misdemeanor
- SDCL 10-39A-19 Inspection of Books and Records-Authority of County Commissioner-Violation As Misdemeanor
- SDCL 10-39A-20 False Statement Under Oath As Perjury
- SDCL 10-39A-21 [Repealed]