South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-39B-1 — Legislative findings
The Legislature finds that:
(1) Exploration for and development of energy minerals in this state may from time to time require the expenditure of state funds in the administration of the rules and statutes; and
(2) The State of South Dakota should be compensated for those reasonable costs incurred in carrying out the duties as set forth in chapters 45-9 , 45-6B , and 45-6D .
Source: official text