South Dakota Codified Laws > Title 10 > Chapter 39 – Mineral Severance Tax


§ 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

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}