South Dakota Statutes

§ 10-39-60 — Temporary tax not additional tax.

South Dakota § 10-39-60
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-39MINERAL SEVERANCE TAX

This text of South Dakota § 10-39-60 (Temporary tax not additional tax.) 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 § 10-39-60 (2026).

Text

Nothing in § 10-39-58 or 10-39-59 may be construed to mean that the tax imposed under § 10-39-58 is in addition to the tax imposed by § 10-39-43 .

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Legislative History

SL 1992, ch 87, § 3.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-39-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39-60.