Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-39B-1 Legislative findings
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The Legislature finds that: (1) Exploration for and development of energy minerals in this state may from time to time require the expenditure of state funds in the administration of the rules and statutes; and (2) The State of South Dakota should be compensated for those reasona…
SDCL § 10-39B-2 Imposition of tax--Rate--Payment--Disposition--Collection
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There is imposed on the severance of energy minerals in this state an excise tax, to be known as a conservation tax, equal to two and four-tenths mills of the taxable value of any energy minerals severed and saved. The tax shall be paid by the operator as defined in subdivision 1…