Section 10-39A-9 – Funds paid to counties.
10-39A-9. Funds paid to counties. Funds paid to counties under this chapter shall be paid out on warrants drawn by the state auditor on vouchers approved by the secretary. Source: SL 1978, ch 81, §13; SL 1979, ch 77, §2; SL 2021, ch 49, § 4.
Section 10-39A-10 – County trust and agency account–Purposes for which proceeds used by counties.
10-39A-10. County trust and agency account–Purposes for which proceeds used by counties. Upon receipt of any funds paid to a county under the provisions of this chapter, the county treasurer shall deposit the funds in a trust and agency account. The county auditor shall at the direction of the board of county commissioners, allocate the […]
Section 10-39A-16 – Action by secretary for collection of delinquent taxes–Exemption from execution.
10-39A-16. Action by secretary for collection of delinquent taxes–Exemption from execution. All delinquent taxes imposed by this chapter shall constitute a debt due to the State of South Dakota and may be collected by action brought by the secretary in the name of the state against the delinquent tax debtor in any court of competent […]
Section 10-39A-18 – Inspection of books and records–Authority of secretary–Violation as misdemeanor.
10-39A-18. Inspection of books and records–Authority of secretary–Violation as misdemeanor. The secretary may inspect or examine any books, waybills, inventories, correspondence, and memoranda relating to or used in the transaction of the business of a person subject to the tax imposed by this chapter. It is a Class 1 misdemeanor for any person having charge, […]
Section 10-39A-19 – Inspection of books and records–Authority of county commissioner–Violation as misdemeanor.
10-39A-19. Inspection of books and records–Authority of county commissioner–Violation as misdemeanor. The board of county commissioners of the affected county may inspect or examine any books, waybills, inventories, correspondence, and memoranda relating to or used in the transaction of the business of a person subject to the tax imposed by this chapter and severing energy […]
Section 10-39A-20 – False statement under oath as perjury.
10-39A-20. False statement under oath as perjury. Any person, required by this chapter to make or file a statement or to verify it under oath, who intentionally makes or verifies under oath a false statement is guilty of perjury with punishment, upon conviction, as provided by law. Source: SL 1982, ch 100, §5.
Section 10-39A-2.1 – Posted field price as taxable value.
10-39A-2.1. Posted field price as taxable value. When any energy mineral has a posted field price at the point of productions, the taxable value of such mineral is the posted field price. Source: SL 1978, ch 81, §5.
Section 10-39A-2.2 – Uranium ore taxed on triuranium octa-oxide content.
10-39A-2.2. Uranium ore taxed on triuranium octa-oxide content. The taxable value of severed and saved uranium-bearing material is the sales price per pound of the content of triuranium octa-oxide contained in the severed and saved uranium ore or processed yellow-cake concentrate, regardless of the form in which the product is actually disposed of. However, if […]
Section 10-39A-3.1 – Point of imposition of severance tax.
10-39A-3.1. Point of imposition of severance tax. An energy mineral is subject to the severance tax when it is sold or consumed, whichever occurs first. Source: SL 1978, ch 81, §7; SL 1991, ch 93.
Section 10-39A-4 – Operator to be designated to file returns and pay tax–Tax withheld from owner–Designated operator.
10-39A-4. Operator to be designated to file returns and pay tax–Tax withheld from owner–Designated operator. Each owner of interests in energy minerals produced from a single well or mine shall designate an operator to file all required returns and to pay the tax due under this chapter. The tax, subject to any provisions to the […]