SDCL § 10-39-45.6: Delinquency.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-39. MINERAL SEVERANCE TAX
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON