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

SDCL § 10-39B-1: Legislative findings.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. 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

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