Failure to file statements as misdemeanor--Determination of tax

Every person severing precious metals in this state who fails to file the required statements with the Department of Revenue is guilty of a Class 1 misdemeanor. If any person fails to file required statements, the secretary of revenue may determine the value of the precious metals severed and the amount of tax due.

Last amended: Source: SL 1981, ch 95 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)

10-39-1 · 10-39-1 to 10-39-22. Repealed by SL 1970, ch 73
10-39-23 · 10-39-23 to 10-39-41. Repealed by SL 1981, ch 95, § 15
10-39-42 · Definitions
10-39-43 · Severance tax on gold
10-39-44 · Gross yield and gross production defined
10-39-45 · Finished value subject to tax--Allocation between processors
10-39-46 · 10-39-46. Superseded
10-39-47 · 10-39-47. Repealed by SL 2017, ch 66, § 4
10-39-48 · Failure to file statements as misdemeanor--Determination of…
10-39-49 · Promulgation of rules
10-39-50 · Access to taxpayer's records--Violation as misdemeanor
10-39-51 · Payment under protest--Action for…
10-39-52 · False statement as felony--Forfeiture
10-39-53 · Exemption of persons severing small amounts
10-39-54 · Distribution of proceeds
10-39-55 · 10-39-55. Repealed by SL 1984, ch 78, § 9
10-39-56 · Tax on owners of royalty or working interests--Withholding…
10-39-58 · Temporary provisions for severance tax on precious…
10-39-59 · Due dates of quarterly payments
10-39-60 · Temporary tax not additional tax
10-39-61 · 10-39-61 to 10-39-66. Repealed by SL 1997, ch 66, §§ 11 to 16
10-39-67 · Filing verified estimates--Payment due
10-39-68 · Additional tax on precious metals--Rate
10-39A-1 · Severance tax imposed on energy minerals--Rate
10-39A-2 · Taxable value based on sale price or market…
10-39A-4 · Operator to be designated to file returns and pay tax--Tax…
10-39A-5 · Quarterly filing of reports and remission of tax…
10-39A-6 · 10-39A-6. Superseded
10-39A-7 · Severance tax in lieu of taxes other than sales, use, and…
10-39A-8 · Proceeds distributed
10-39A-9 · Funds paid to counties
10-39A-10 · County trust and agency account--Purposes for which…
10-39A-15 · 10-39A-15. Superseded
10-39A-16 · Action by secretary for collection of delinquent…
10-39A-17 · 10-39A-17. Repealed by SL 2017, ch 66, § 5
10-39A-18 · Inspection of books and records--Authority of…
10-39A-19 · Inspection of books and records--Authority of county…
10-39A-20 · False statement under oath as perjury
10-39A-21 · 10-39A-21. Repealed by SL 1992, ch 158, § 4
10-39B-1 · Legislative findings

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