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U.S. State Codes
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South-Dakota
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Title 10 - Taxation
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Chapter 39A - Energy Minerals Severance Tax
Chapter 39A - Energy Minerals Severance Tax
§ 10-39A-1 Severance tax imposed on energy minerals--Rate.
§ 10-39A-1.1 Definition of terms.
§ 10-39A-2 Taxable value based on sale price or market value--Governmental royalty interests deducted.
§ 10-39A-2.1 Posted field price as taxable value.
§ 10-39A-2.2 Uranium ore taxed on triuranium octa-oxide content.
§ 10-39A-3 Collection and administration according to mineral severance tax procedures.
§ 10-39A-3.1 Point of imposition of severance tax.
§ 10-39A-4 Operator to be designated to file returns and pay tax--Tax withheld from owner--Designated operator.
§ 10-39A-5 Quarterly filing of reports and remission of tax due--Forms--Violation as misdemeanor.
§ 10-39A-7 Severance tax in lieu of taxes other than sales, use, and property taxes.
§ 10-39A-8 Division of tax proceeds between county and state.
§ 10-39A-8.1 , 10-39A-8.2. Repealed.
§ 10-39A-9 Vouchers and warrants for payments to counties.
§ 10-39A-10 County trust and agency account--Purposes for which proceeds used by counties.
§ 10-39A-11 Prepayment of county share of tax.
§ 10-39A-12 Prepayment to be voluntary--Compulsion as malfeasance.
§ 10-39A-13 Prepayment limited to county portion of tax.
§ 10-39A-14 Computation of tax due--Credit for tax prepaid.
§ 10-39A-16 Action by secretary for collection of delinquent taxes--Exemption from execution.
§ 10-39A-17 Repealed.
§ 10-39A-18 Inspection of books and records--Authority of secretary--Violation as misdemeanor.
§ 10-39A-19 Inspection of books and records--Authority of county commissioner--Violation as misdemeanor.
§ 10-39A-20 False statement under oath as perjury.
§ 10-39A-21 Repealed.