GroundRules
SDCL § 10-39-60: Temporary tax not additional tax.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-39. MINERAL SEVERANCE TAX
Nothing in § 10-39-58 or 10-39-59 may be construed to mean that the tax imposed under § 10-39-58 is in addition to the tax imposed by § 10-39-43.
Collected 2026-09-03T15:18:56Z. Source file · JSON