South Dakota Statutes
§ 10-39A-7 — Severance tax in lieu of taxes other than sales, use, and property taxes.
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.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-39A-7 (Severance tax in lieu of taxes other than sales, use, and property taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1977, ch 93, § 1; SL 2008, ch 37, § 98; SL 2021, ch 49, § 2.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.