South Dakota Laws > Title 10 > Chapter 39B South Dakota Codified Laws > Title 10 > Chapter 39B – Conservation Tax On Severance of Energy Minerals Current as of: 2023 | Check for updates | Other versions § 10-39B-1 Legislative findings § 10-39B-2 Imposition of tax–Rate–Payment–Disposition–Collection Ask a question, get an answer ASAP!