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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-39A-5

Quarterly filing of reports and remission of tax due--Forms--Violation as misdemeanor

Official textsdlegislature.gov

Within thirty days after the close of each quarter ending respectively on March thirty-first, June thirtieth, September thirtieth, and December thirty-first of each year, each owner of severed energy minerals or person designated to remit the tax on behalf of the owners shall file with the secretary of revenue under oath a report of the amount of energy minerals which became subject to the severance tax in the previous quarter and the amount of tax due under the provisions of this chapter and shall remit with such report the amount of tax thereof shown to be due. Any report made shall be on forms and in accordance with rules promulgated by the secretary of revenue pursuant to chapter 1-26 . A violation of this section is a Class 1 misdemeanor.

Last amended: Source: SL 1977, ch 93 , § 2; SL 1978, ch 81 , § 9; SL 1987, ch 82 , § 17; SL 1992, ch 158 , § 3; 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)
  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 Repealed by SL 1981, ch 95, § 15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 Superseded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 Repealed by SL 2017, ch 66, § 4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 Repealed by SL 1984, ch 78, § 9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 Repealed by SL 1997, ch 66, §§ 11 to 16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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