{"data":{"id":"us-sd/sdcl-10-39b-1","jurisdiction":"us-sd","citation":"SDCL § 10-39B-1","heading":"Legislative findings.","body":"The Legislature finds that:\n(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\n(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.","path":["TITLE 10. TAXATION","CHAPTER 10-39B. CONSERVATION TAX ON SEVERANCE OF ENERGY MINERALS"],"source_url":"https://sdlegislature.gov/Statutes/10-39B-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c3f695aed7a108f1f53761b1b7fe21e7046710b5c0823504cd5f0d977f5db195","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39a-21","next":"us-sd/sdcl-10-39b-2"},"notice":"GroundRules: Original legal text. Not legal advice."}