Delinquency

SDCL § 10-39-45.6 — under MINERAL SEVERANCE TAX.

SDCL § 10-39-45.6

If the total tax due is paid on or before June first and if the quarterly estimates total more than eighty percent of the total tax, no delinquency exists. Source: SL 1984, ch 78 , § 7. 10-39-46. Superseded. 10-39-47. Repealed by SL 2017, ch 66 , § 4.