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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-39A-4

Operator to be designated to file returns and pay tax--Tax withheld from owner--Designated operator

Official textsdlegislature.gov

Each owner of interests in energy minerals produced from a single well or mine shall designate an operator to file all required returns and to pay the tax due under this chapter. The tax, subject to any provisions to the contrary in any written contract, lease, or other form of agreement, shall be withheld from distributions that would otherwise be made to each owner by the operator for payment to the state. If any owner of interests in energy minerals produced from a single well or mine fails to designate such an operator, then the person designated as operator by the owner of the working interest in the well or mine, or, if no such person has been designated, then the person holding the greatest portion of the working interest in such well or mine, is the designated operator for purposes of this section.

Last amended: Source: SL 1977, ch 93 , § 4; SL 1978, ch 81 , § 8; SL 2008, ch 37 , § 97.

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In this chapter (40 sections)
  1. 10-39-23 · 10-39-23 to 10-39-41. Repealed by SL 1981, ch 95, § 15
  2. 10-39-42 · Definitions
  3. 10-39-43 · Severance tax on gold
  4. 10-39-44 · Gross yield and gross production defined
  5. 10-39-45 · Finished value subject to tax--Allocation between processors
  6. 10-39-46 · 10-39-46. Superseded
  7. 10-39-47 · 10-39-47. Repealed by SL 2017, ch 66, § 4
  8. 10-39-48 · Failure to file statements as misdemeanor--Determination of…
  9. 10-39-49 · Promulgation of rules
  10. 10-39-50 · Access to taxpayer's records--Violation as misdemeanor
  11. 10-39-51 · Payment under protest--Action for…
  12. 10-39-52 · False statement as felony--Forfeiture
  13. 10-39-53 · Exemption of persons severing small amounts
  14. 10-39-54 · Distribution of proceeds
  15. 10-39-55 · 10-39-55. Repealed by SL 1984, ch 78, § 9
  16. 10-39-56 · Tax on owners of royalty or working interests--Withholding…
  17. 10-39-58 · Temporary provisions for severance tax on precious…
  18. 10-39-59 · Due dates of quarterly payments
  19. 10-39-60 · Temporary tax not additional tax
  20. 10-39-61 · 10-39-61 to 10-39-66. Repealed by SL 1997, ch 66, §§ 11 to 16
  21. 10-39-67 · Filing verified estimates--Payment due
  22. 10-39-68 · Additional tax on precious metals--Rate
  23. 10-39A-1 · Severance tax imposed on energy minerals--Rate
  24. 10-39A-2 · Taxable value based on sale price or market…
  25. 10-39A-4 · Operator to be designated to file returns and pay tax--Tax…
  26. 10-39A-5 · Quarterly filing of reports and remission of tax…
  27. 10-39A-6 · 10-39A-6. Superseded
  28. 10-39A-7 · Severance tax in lieu of taxes other than sales, use, and…
  29. 10-39A-8 · Proceeds distributed
  30. 10-39A-9 · Funds paid to counties
  31. 10-39A-10 · County trust and agency account--Purposes for which…
  32. 10-39A-15 · 10-39A-15. Superseded
  33. 10-39A-16 · Action by secretary for collection of delinquent…
  34. 10-39A-17 · 10-39A-17. Repealed by SL 2017, ch 66, § 5
  35. 10-39A-18 · Inspection of books and records--Authority of…
  36. 10-39A-19 · Inspection of books and records--Authority of county…
  37. 10-39A-20 · False statement under oath as perjury
  38. 10-39A-21 · 10-39A-21. Repealed by SL 1992, ch 158, § 4
  39. 10-39B-1 · Legislative findings
  40. 10-39B-2 · Imposition of tax--Rate--Payment--Disposition--Collection
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