South Dakota Statutes
§ 10-39A-7 — Severance tax in lieu of taxes other than sales, use, and property taxes.
South Dakota § 10-39A-7
This text of South Dakota § 10-39A-7 (Severance tax in lieu of taxes other than sales, use, and property taxes.) 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 § 10-39A-7 (2026).
Text
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.
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Legislative History
SL 1977, ch 93, § 1; SL 2008, ch 37, § 98; SL 2021, ch 49, § 2.
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Bluebook (online)
South Dakota § 10-39A-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39A-7.