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- SDCL § 10-39-54.2 · Impact and economic diversification trust fund--Deposit of county funds therein--Threshold level for allocations.
- SDCL § 10-39-54.3 · Allocation of funds by county--Purposes.
- SDCL § 10-39-54.4 · Annual accounting by county.
- SDCL § 10-39-55
- SDCL § 10-39-56 · Tax on owners of royalty or working interests--Withholding and remittance--Exemptions.
- SDCL § 10-39-58 · Temporary provisions for severance tax on precious metals--Rate according to value of gross yield.
- SDCL § 10-39-59 · Due dates of quarterly payments.
- SDCL § 10-39-60 · Temporary tax not additional tax.
- SDCL § 10-39-61
- SDCL § 10-39-67 · Filing verified estimates--Payment due.
- SDCL § 10-39-68 · Additional tax on precious metals--Rate.
- SDCL § 10-39A-1 · Severance tax imposed on energy minerals--Rate.
- SDCL § 10-39A-1.1 · Definition of terms.
- SDCL § 10-39A-2 · Taxable value based on sale price or market value--Governmental royalty interests deducted.
- SDCL § 10-39A-2.1 · Posted field price as taxable value.
- SDCL § 10-39A-2.2 · Uranium ore taxed on triuranium octa-oxide content.
- SDCL § 10-39A-3
- SDCL § 10-39A-3.1 · Point of imposition of severance tax.
- SDCL § 10-39A-4 · Operator to be designated to file returns and pay tax--Tax withheld from owner--Designated operator.
- SDCL § 10-39A-5 · Quarterly filing of reports and remission of tax due--Forms--Violation as misdemeanor.
- SDCL § 10-39A-6
- SDCL § 10-39A-7 · Severance tax in lieu of taxes other than sales, use, and property taxes.
- SDCL § 10-39A-8 · Proceeds distributed.
- SDCL § 10-39A-8.1
- SDCL § 10-39A-9 · Funds paid to counties.
- SDCL § 10-39A-10 · County trust and agency account--Purposes for which proceeds used by counties.
- SDCL § 10-39A-11
- SDCL § 10-39A-12
- SDCL § 10-39A-13
- SDCL § 10-39A-14
- SDCL § 10-39A-15
- SDCL § 10-39A-16 · Action by secretary for collection of delinquent taxes--Exemption from execution.
- SDCL § 10-39A-17
- SDCL § 10-39A-18 · Inspection of books and records--Authority of secretary--Violation as misdemeanor.
- SDCL § 10-39A-19 · Inspection of books and records--Authority of county commissioner--Violation as misdemeanor.
- SDCL § 10-39A-20 · False statement under oath as perjury.
- SDCL § 10-39A-21
- SDCL § 10-39B-1 · Legislative findings.
- SDCL § 10-39B-2 · Imposition of tax--Rate--Payment--Disposition--Collection.
- SDCL § 10-40-1
- SDCL § 10-40-24
- SDCL § 10-40-25
- SDCL § 10-40A-1
- SDCL § 10-40A-4
- SDCL § 10-40A-5
- SDCL § 10-41-1
- SDCL § 10-41-7
- SDCL § 10-41-8
- SDCL § 10-41-35
- SDCL § 10-41-36
- SDCL § 10-41-47
- SDCL § 10-41-50
- SDCL § 10-41-73
- SDCL § 10-41-74
- SDCL § 10-41-75
- SDCL § 10-41-76
- SDCL § 10-41-86
- SDCL § 10-43-1 · Definition of terms.
- SDCL § 10-43-2 · Tax imposed on financial institutions.
- SDCL § 10-43-2.1
- SDCL § 10-43-3
- SDCL § 10-43-4 · Time of liability for tax--Rate of tax--Minimum.
- SDCL § 10-43-5 · Income tax in lieu of other taxes.
- SDCL § 10-43-6
- SDCL § 10-43-10.1 · Net income defined.
- SDCL § 10-43-10.2 · Additions to taxable income.
- SDCL § 10-43-10.3 · Subtractions from taxable income.
- SDCL § 10-43-10.4 · Carryback of net operating losses not deductible.
- SDCL § 10-43-10.5 · Carryforward of net operating losses deductible.
- SDCL § 10-43-11
- SDCL § 10-43-12
- SDCL § 10-43-22.1 · Tax limited to income from business within state--Formula for net income apportionment.
- SDCL § 10-43-23
- SDCL § 10-43-23.1 · Property factor.
- SDCL § 10-43-23.2 · Valuation of property owned or rented--Net annual rental rate.
- SDCL § 10-43-23.3 · Average value determination.
- SDCL § 10-43-24
- SDCL § 10-43-24.1 · Payroll factor.
- SDCL § 10-43-24.2 · Compensation paid in state.
- SDCL § 10-43-24.3
- SDCL § 10-43-25
- SDCL § 10-43-25.1 · Receipts factor.
- SDCL § 10-43-25.2 · Interest, fees, and penalties in nature of interest, discount, and net gain from loans included in numerator.
- SDCL § 10-43-25.3 · Fees, commissions, service charges, and other receipts included in numerator.
- SDCL § 10-43-25.4 · Rental property receipts included in numerator.
- SDCL § 10-43-25.5 · Interest, dividends, and net gains from securities transactions included in numerator.
- SDCL § 10-43-25.6 · Receipts from securities used to maintain reserves against deposits included in numerator.
- SDCL § 10-43-25.7 · Receipts from securities held or pledged for public or trust funds included in numerator.
- SDCL § 10-43-25.8 · Affiliated service income included in numerator.
- SDCL § 10-43-25.9 · Affiliated service income defined.
- SDCL § 10-43-26
- SDCL § 10-43-29.1 · Alternative apportionment methods.
- SDCL § 10-43-30 · Time for filing annual return and paying tax--Penalty and interest for delinquency.
- SDCL § 10-43-30.1 · Extension of time to file return--Conditions--Interest.
- SDCL § 10-43-31
- SDCL § 10-43-33
- SDCL § 10-43-34 · Final return on dissolution.
- SDCL § 10-43-35
- SDCL § 10-43-36 · Consolidated report of related corporations.
- SDCL § 10-43-37