{"data":{"id":"us-sd/sdcl-10-39a-7","jurisdiction":"us-sd","citation":"SDCL § 10-39A-7","heading":"Severance tax in lieu of taxes other than sales, use, and property taxes.","body":"This tax is in lieu of all other occupational, excise, income, privilege, franchise taxes, and any other mineral taxes levied by the state, but is not in lieu of sales, use, and property taxes.","path":["TITLE 10. TAXATION","CHAPTER 10-39A. ENERGY MINERALS SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39A-7","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"cc3fd7ae75dc7770f9133186b6d68948545316e289a75e95ec5746a95c47dfe4","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39a-6","next":"us-sd/sdcl-10-39a-8"},"notice":"GroundRules: Original legal text. Not legal advice."}