SDCL § 10-39A-8: Proceeds distributed.
Where this section sits in the code
- TITLE 10. TAXATION
- 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