Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 39A - ENERGY MINERALS SEVERANCE TAX
Section 10-39A-7 - Severance tax in lieu of taxes other than sales, use, and property taxes

S.D. Codified Laws § 10-39A-7

Download
PDF
Current through the 2024 Legislative Session
Section 10-39A-7 - Severance tax in lieu of taxes other than sales, use, and property taxes

This tax is in lieu of all other occupational, excise, income, privilege, franchise taxes, and any other mineral taxes levied by the state, but is not in lieu of sales, use, and property taxes.

SDCL 10-39A-7

SL 1977, ch 93, § 1; SL 2008, ch 37, § 98; SL 2021, ch 49, § 2.
Amended by S.L. 2021, ch. 49,s. 2, eff. 7/1/2021.