{"data":{"id":"us-sd/sdcl-10-39a-1","jurisdiction":"us-sd","citation":"SDCL § 10-39A-1","heading":"Severance tax imposed on energy minerals--Rate.","body":"For the privilege of severing energy minerals in this state, there is imposed on the owner or operator of any energy mineral an excise tax, to be termed a \"severance tax,\" equal to four and one-half percent of the taxable value of any energy minerals severed and saved by or for the owner or operator.","path":["TITLE 10. TAXATION","CHAPTER 10-39A. ENERGY MINERALS SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39A-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ab2e0781680d0631996bb09e48210fdbca51593baed524a55d97d255eb04781c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39-68","next":"us-sd/sdcl-10-39a-1.1"},"notice":"GroundRules: Original legal text. Not legal advice."}