§ 10-39-42 Definitions
§ 10-39-43 Severance tax on gold
§ 10-39-44 Gross yield and gross production defined
§ 10-39-45 Finished value subject to tax–Allocation between processors
§ 10-39-45.1 Imposition of tax on net profit–Rate
§ 10-39-45.2 Deductions for determining net profit
§ 10-39-45.3 Estimated tax–Filing–Payment
§ 10-39-45.4 Annual filing–Payment, refund, or application to next estimate
§ 10-39-45.5 Annual statement required–Form–Contents
§ 10-39-45.6 Delinquency
§ 10-39-48 Failure to file statements as misdemeanor–Determination of tax
§ 10-39-49 Promulgation of rules
§ 10-39-50 Access to taxpayer’s records–Violation as misdemeanor
§ 10-39-51 Payment under protest–Action for recovery–Repayment–Restraining collectionprohibited
§ 10-39-52 False statement as felony–Forfeiture
§ 10-39-53 Exemption of persons severing small amounts
§ 10-39-54 Distribution of proceeds
§ 10-39-54.1 Transfer of revenue payable to county
§ 10-39-54.2 Impact and economic diversification trust fund–Deposit of county funds therein–Threshold level for allocations
§ 10-39-54.3 Allocation of funds by county–Purposes
§ 10-39-54.4 Annual accounting by county
§ 10-39-56 Tax on owners of royalty or working interests–Withholding and remittance–Exemptions
§ 10-39-59 Due dates of quarterly payments
§ 10-39-67 Filing verified estimates–Payment due
§ 10-39-68 Additional tax on precious metals–Rate
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 39 - Mineral Severance Tax

  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC