{"data":{"id":"us-sd/sdcl-10-39a-8","jurisdiction":"us-sd","citation":"SDCL § 10-39A-8","heading":"Proceeds distributed.","body":"All taxes, interest and penalties imposed and collected by the secretary under this chapter shall be distributed as follows:\n(1) One-half shall be returned to the county in which the energy minerals or mineral products were severed; and\n(2) One-half share shall be paid into the state treasury and credited to the general fund.","path":["TITLE 10. TAXATION","CHAPTER 10-39A. ENERGY MINERALS SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39A-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7060c91b69d157ea7c286de153c85257adf0e73e3f179385c859e53a65c6931e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39a-7","next":"us-sd/sdcl-10-39a-8.1"},"notice":"GroundRules: Original legal text. Not legal advice."}