South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-39A-7 — Severance tax in lieu of taxes other than sales, use, and property taxes

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.

Last amended: Source: SL 1977, ch 93 , § 1; SL 2008, ch 37 , § 98; SL 2021, ch 49 , § 2.

Source: official text