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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-39A-8: Proceeds distributed.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-39A. ENERGY MINERALS SEVERANCE TAX

All taxes, interest and penalties imposed and collected by the secretary under this chapter shall be distributed as follows:

(1) One-half shall be returned to the county in which the energy minerals or mineral products were severed; and

(2) One-half share shall be paid into the state treasury and credited to the general fund.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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