{"data":{"id":"us-sd/sdcl-10-39-45.6","jurisdiction":"us-sd","citation":"SDCL § 10-39-45.6","heading":"Delinquency.","body":"If the total tax due is paid on or before June first and if the quarterly estimates total more than eighty percent of the total tax, no delinquency exists.","path":["TITLE 10. TAXATION","CHAPTER 10-39. MINERAL SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39-45.6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a6afbe242f4d4654d12f1e8aef05be7820063280b61149b24df5413e902ac8a2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39-45.5","next":"us-sd/sdcl-10-39-46"},"notice":"GroundRules: Original legal text. Not legal advice."}