GroundRules
SDCL § 10-39A-7: Severance tax in lieu of taxes other than sales, use, and property taxes.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-39A. ENERGY MINERALS SEVERANCE TAX
This tax is in lieu of all other occupational, excise, income, privilege, franchise taxes, and any other mineral taxes levied by the state, but is not in lieu of sales, use, and property taxes.
Collected 2026-09-03T15:18:56Z. Source file · JSON