South Dakota Statutes

§ 10-39-45.6 — Delinquency.

South Dakota § 10-39-45.6
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-39MINERAL SEVERANCE TAX

This text of South Dakota § 10-39-45.6 (Delinquency.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-39-45.6 (2026).

Text

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.

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Legislative History

SL 1984, ch 78, § 7.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-39-45.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39-45.6.