South Dakota Statutes
§ 10-39A-8 — Proceeds distributed.
South Dakota § 10-39A-8
This text of South Dakota § 10-39A-8 (Proceeds distributed.) 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-8 (2026).
Text
All taxes, interest and penalties imposed and collected by the secretary under this chapter shall be distributed as follows:
(1)One-half shall be returned to the county in which the energy minerals or mineral products were severed; and (2) One-half share shall be paid into the state treasury and credited to the general fund.
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Legislative History
SL 1978, ch 81, §§ 11, 12; SL 1979, ch 77, §§ 4, 5; SL 1981, ch 96; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 28, § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 49, § 3.
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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-39A-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39A-8.