SDCL § 10-39B-1: Legislative findings.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-39B. CONSERVATION TAX ON SEVERANCE OF ENERGY MINERALS
The Legislature finds that:
(1) Exploration for and development of energy minerals in this state may from time to time require the expenditure of state funds in the administration of the rules and statutes; and
(2) The State of South Dakota should be compensated for those reasonable costs incurred in carrying out the duties as set forth in chapters 45-9, 45-6B, and 45-6D.
Collected 2026-09-03T15:18:56Z. Source file · JSON