reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-14 - Local assessment of oil company property other than pipelines.

10-37-14. Local assessment of oil company property other than pipelines.
All other property of oil companies or carbon dioxide capture companies described in §10-37-12, other than pipeline up to the line of any terminal or pumping station premises, including real estate and all buildings, facilities, or equipment thereon shall be assessed for taxation by the director of equalization in the taxing district in which the same is located.
Source: SL 1947, ch 413, §12; SDC Supp 1960, §57.19A12; SL 2022, ch 32, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-15 - Collection of delinquent taxes--Action in circuit court.

10-37-15. Collection of delinquent taxes--Action in circuit court.
All laws relating to the enforcement of the payment of delinquent taxes shall be applicable to all taxes levied under the provisions of this chapter. When any tax levied under the provisions of this chapter shall become delinquent, the county treasurer having control of such delinquent taxes may proceed to collect the same in the manner as now provided for the collection of other taxes and with the same right and power of the sheriff under execution, except that no process shall be necessary to authorize him to sell any property belonging to any pipeline company for the collection of such taxes. The additional remedy provided for in §10-38-10 by action in the circuit court shall also be available to the county treasurer.
Source:
SL 1947, ch 413, §13; SDC Supp 1960, §57.19A13.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 37 - Taxation Of Pipeline Companies › Section 10-37-16 - Exemption of gas companies otherwise taxed.

10-37-16. Exemption of gas companies otherwise taxed.
The provisions of this chapter shall not apply to any gas company distributing or transmitting natural or artificial gas otherwise assessed and taxed as a public utility company.
Source:
SL 1947, ch 413, §14; SDC Supp 1960, §57.19A14.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-1 - Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.

10-38-1. Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.
All utilities assessed by the Department of Revenue shall have an opportunity for a hearing before the department during the months of June and July, for the purpose of determining the fair market value of the utilities or of obtaining additional information or of making corrections on the reports of utilities as previously submitted. The hearings prescribed by this section shall be held upon ten days' notice to the utility concerned and subsequent to the hearing the Department of Revenue shall notify the company, in writing, of the amount of its taxable gross receipts or fair market value for the year.
Source:
SL 1963, ch 295, §2; SL 1997, ch 61, §11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-5 - False statement in utility report--Petty offense.

10-38-5. False statement in utility report--Petty offense.
It is a petty offense for any public utility that is required by chapters 10-28, 10-33, or 10-35, to make any report or statement for purposes of taxation, to knowingly make a false statement in any material respect.
Source:
SL 1917, ch 120, §5; SL 1917, ch 121, §5; SL 1917, ch 122, §5; RC 1919, §§6612, 6633, 6646; SDC 1939, §57.9917; SL 1982, ch 86, §25; SL 2021, ch 43, § 18.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-6 - Failure of utility to file report as petty offense--Each day as separate offense--Notice and opportunity to correct defect required on good faith attempt to comply.

10-38-6. Failure of utility to file report as petty offense--Each day as separate offense--Notice and opportunity to correct defect required on good faith attempt to comply.
It is a petty offense for a public utility company to fail to file any statement or report required by any of such chapters. Each day the statement or report is not filed is a separate offense.
If any such public utility shall make an attempt in good faith to comply with the provisions relating to it in such chapters in the furnishing of any such report or statement, it shall not be subject to such penalty until after the Department of Revenue shall have given such utility formal written notice by registered or certified mail of any defect or delay, and such company shall have failed for a period of twenty days after the mailing of such notice to file a report or statement correcting the defect or omission.
Source:
SDC 1939, §57.9917; SL 1982, ch 86, §26; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-7 - Disposition of penalties.

10-38-7. Disposition of penalties.
The penalties provided in §§10-38-5 and 10-38-6 shall be paid into the general fund of the state.
Source:
SL 1917, ch 120, §5; SL 1917, ch 121, §5; SL 1917, ch 122, §5; RC 1919, §§6612, 6633, 6646; SL 1925, ch 90, §5; SDC 1939, §57.9917.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-8 - Addition to assessment or tax for failure of utility to make report.

10-38-8. Addition to assessment or tax for failure of utility to make report.
In addition to such penalties, the Department of Revenue may, in its discretion, add twenty-five percent to the assessable value or the amount of taxation due from such company for failure to make the report or statement required on the specified date.
Source:
SDC 1939, §57.9917; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-9 - False statement or failure to furnish information concerning utility as misdemeanor.

10-38-9. False statement or failure to furnish information concerning utility as misdemeanor.
Any agent of any public utility company who shall knowingly make to any official of this state having the right to require the same for taxation purposes, any false or fraudulent statement or report concerning any of the affairs of such public utility company which is required for the purposes of determining any taxation matter, or who shall fail for a period of twenty days after mailing by registered or certified mail by the Department of Revenue to him, a request for such information, to furnish the same, is guilty of a Class 2 misdemeanor.
Source:
SDC 1939, §57.9918; SL 1982, ch 86, §27; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-10 - Action in circuit court for collection of tax, penalties and interest.

10-38-10. Action in circuit court for collection of tax, penalties and interest.
If any company or corporation subject to the assessment of its property for tax purposes by the Department of Revenue and subject to the provisions of this chapter, refuses or neglects, for a period of thirty days after the tax has become delinquent, to pay any tax levied against it, the state or county treasurer to whom such tax is payable may institute and maintain an action in the circuit court, in his name as such treasurer, against such company to collect the tax, with penalties and interest as provided by law. In addition, such tax may be enforced and collected by distress and sale of the personal and real property of such company in the same manner as is provided for the collection of real property taxes and mobile home taxes pursuant to chapter 10-22.
Source:
SDC 1939, §57.2001; SL 1992, ch 80, §206; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-11 - Allegation of tax liability--Treasurer's books as prima facie evidence.

10-38-11. Allegation of tax liability--Treasurer's books as prima facie evidence.
In any such action it shall be sufficient for the treasurer to allege in his complaint that the taxes stand charged upon his books against such company and the same are due and unpaid, and that a debt is thereby created, and that such company is indebted in the amount appearing to be due on the treasurer's books. The treasurer's books shall be received as prima facie evidence, on the trial of the action, of the amount and validity of such tax appearing due and unpaid thereon, and of the nonpayment of the same.
Source:
SL 1915, ch 100, §46; SL 1917, ch 120, §11; SL 1917, ch 121, §12; SL 1917, ch 122, §12; RC 1919, §6662; SDC 1939, §57.2001.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-12 - Judgment for taxes, penalties and costs.

10-38-12. Judgment for taxes, penalties and costs.
If on the trial of the action it shall be found that such company is so indebted, judgment shall be rendered in favor of the treasurer prosecuting such action for the taxes, penalties, and costs as in other actions.
Source:
SL 1915, ch 100, §46; SL 1917, ch 120, §11; SL 1917, ch 121, §12; SL 1917, ch 122, §12; RC 1919, §6662; SDC 1939, §57.2001.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-13 - Defenses in action for collection of taxes--Reassessment ordered by court.

10-38-13. Defenses in action for collection of taxes--Reassessment ordered by court.
The defendant may set up by way of answer any defense which it may have to the collection of such taxes. If the defendant claims the tax to be void, the court must in the action ascertain the just amount of the taxes due for the year it is claimed the taxes are delinquent, and if, in its opinion, the assessment or any subsequent proceeding has been rendered void or voidable by the omission or commission of any act required or prohibited, the court shall order it reassessed by the Department of Revenue, and shall thereupon render judgment for the just amount of taxes due from the defendant for that year or years.
Source:
SDC 1939, §57.2001; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-14 - Secretary to redetermine tax when set aside by court.

10-38-14. Secretary to redetermine tax when set aside by court.
If any tax assessment or tax assessed or levied originally and directly by the Department of Revenue is adjudged illegal and nonenforceable, or set aside by any court of competent jurisdiction, the secretary of revenue, whether any part of the taxes assessed or levied has been paid or not, shall reascertain and redetermine the fair market value of all the taxable property of the utility.
Source:
SL 1939, ch 281, §1; SDC Supp 1960, §57.0207; SL 1994, ch 73, §38; SL 1997, ch 61, §12; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-15 - Information required by secretary for purpose of reassessment.

10-38-15. Information required by secretary for purpose of reassessment.
The secretary of revenue is hereby vested with authority to require any person or company whose property is sought to be reassessed and retaxed, to furnish such information and statistics in addition to that contained in its original return, as he may deem necessary to assist him in making such reassessment and revaluation.
Source:
SL 1939, ch 281, §2; SDC Supp 1960, §57.0208; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-16 - Notice to taxpayer of time and place of reassessment.

10-38-16. Notice to taxpayer of time and place of reassessment.
Before making such reassessment and revaluation, the secretary of revenue shall give notice to the person or company making a return of property, by registered or certified mail, that he intends to reassess and revalue the property of such person or company and the time and place at which such reassessment and revaluation will be made, which date shall be not less than ten days from the date of mailing such notice.
Source:
SL 1939, ch 281, §3; SDC Supp 1960, §57.2709; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-17 - Reassessment as of original assessment date.

10-38-17. Reassessment as of original assessment date.
At the time and place specified in such notice, the secretary of revenue shall proceed to reassess and revalue such property. The ownership and valuation of the reassessment shall be as of the original assessment date, and shall be in the manner provided by law.
Source:
SL 1939, ch 281, §4; SDC Supp 1960, §57.0210; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-20 - Rate of tax on reassessment--Interest from original delinquency date.

10-38-20. Rate of tax on reassessment--Interest from original delinquency date.
The tax upon such reassessment shall be computed and determined at the same tax rate as the original tax on said property for the year or years for which such reassessment was made. Any portion of the relevied tax that shall not have been paid prior to the date of delinquency of the original tax shall bear interest at the same rate and from the same dates as the unpaid portion of the original tax.
Source:
SL 1939, ch 281, §7; SDC Supp 1960, §57.0213.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-21 - Repeated reassessments.

10-38-21. Repeated reassessments.
The power to reassess and to reascertain and redetermine the value of property and the taxes due thereon may be exercised as provided for in §§10-38-14 to 10-38-20, inclusive, as often as may be necessary until the amount of taxes legally due from any such person or company or upon his or its property for any year has been finally and definitely determined.
Source:
SL 1939, ch 281, §8; SDC Supp 1960, §57.0214.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-22 - Reassessments subject to laws applicable to original assessment.

10-38-22. Reassessments subject to laws applicable to original assessment.
For the purpose of §§10-38-14 to 10-38-21, inclusive, all the provisions of the laws of this state in respect to the original assessment and taxation of the properties of the class referred to in §10-38-14, shall apply to such reassessment and the levy and extension of taxes thereon insofar as they are consistent and applicable.
Source:
SL 1939, ch 281, §6; SDC Supp 1960, §57.0212.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-23 - General tax laws applicable to collection of special assessments from utilities.

10-38-23. General tax laws applicable to collection of special assessments from utilities.
The provisions of this code relating to general taxes shall apply to the enforcement and collection of any delinquent special assessment against a public utility company, so far as such provisions are applicable, and wherever in this code reference is made to general taxes, the same shall be construed to include special assessments, as well as taxes for general purposes.
Source:
SL 1913, ch 340, §2; RC 1919, §6664; SDC 1939, §57.2004.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-24 - Special assessment--Delinquent utility--Seizure and advertisement of property.

10-38-24. Special assessment--Delinquent utility--Seizure and advertisement of property.
If any public utility company, subject to taxation pursuant to chapter 10-28, 10-33, or 10-35 shall neglect or refuse to pay any special assessment levied against such utility company, the county treasurer, city treasurer, or other officer charged with its collection, whenever such special assessment shall become delinquent, shall collect the same by seizure of engines, cars, rolling stock, and any personal property of such company, in an amount sufficient to pay such special assessment, with accrued penalty and interest and all accrued costs, wherever the same may be found in the county or counties in which such special assessment may have been made and levied, and shall immediately proceed to advertise the same for sale in three public places in the county, or by advertisement in one of the newspapers published in the county where such property is taken, for a period of at least ten days before such sale, stating the time when and place where such property will be sold.
Source:
SL 1913, ch 340, §1; RC 1919, §6663; SDC 1939, §57.2002; SL 2021, ch 43, § 19.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-25 - Sale of utility property for special assessment.

10-38-25. Sale of utility property for special assessment.
If the special assessment or assessments for which such property is distrained, and the accrued costs thereon, are not paid before the day appointed for such sale, such treasurer shall proceed to sell such property at public auction, or so much thereof as shall be sufficient to pay such special assessment, penalty, and cost of such seizure and sale.
Source:
SL 1913, ch 340, §1; RC 1919, §6663; SDC 1939, §57.2002.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-26 - Surplus above special assessments and expenses returned to utility--Accounting by treasurer.

10-38-26. Surplus above special assessments and expenses returned to utility--Accounting by treasurer.
Any surplus remaining above the special assessment or assessments, charges for keeping, fees for sale, fees for levying on the property and mileage, as allowed by law, shall be returned to the owner; and the treasurer shall, on demand, render an account in writing of the sale and charges.
Source:
SL 1913, ch 340, §1; RC 1919, §6663; SDC 1939, §57.2002.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-27 - Return to utility of property not sold for want of bidders.

10-38-27. Return to utility of property not sold for want of bidders.
If the property so distrained and seized cannot be sold for want of bidders, the treasurer shall return a statement of the fact, and return the property to the possession of the public utility company from which the same was taken and such tax shall be returned as unpaid.
Source:
SL 1913, ch 340, §1; RC 1919, §6663; SDC 1939, §57.2002.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-28 - Special assessment collection procedure applicable to past delinquencies.

10-38-28. Special assessment collection procedure applicable to past delinquencies.
Sections 10-38-23 to 10-38-27, inclusive, shall apply to the enforcement and collection of all delinquent special assessments or taxes that may have heretofore become delinquent, as well as to all special assessments or taxes which shall hereafter become delinquent.
Source:
SL 1913, ch 340, §3; RC 1919, §6665; SDC 1939, §57.2003.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-29 - Notice of valuation of centrally assessed property.

10-38-29. Notice of valuation of centrally assessed property.
Notwithstanding any provision of any law to the contrary, the Department of Revenue shall send a notice, by registered or certified mail not later than the first Monday of September of each year, to the county auditor of each county where any centrally assessed property is located which is subject to taxation under the provisions of chapters 10-28, 10-29, 10-33, 10-34, 10-35, 10-37, and 49-37. The notice shall advise the county auditor of the final assessed valuation of each such utility's taxable value within the county for the applicable tax year.
Source:
SL 1993, ch 92, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-30 - Appeal of valuation of centrally assessed property--Notice of appeal.

10-38-30. Appeal of valuation of centrally assessed property--Notice of appeal.
Any public taxing district, governmental subdivision of this state, or affected utility feeling aggrieved by any decision of the Department of Revenue as to the final assessed valuation of the utility, or the equalization of the utility's valuation, or from any decision relating to the allocation or distribution of such utility's taxable property among the taxing districts or governmental subdivisions of this state may appeal such decision to the sixth judicial circuit court in Hughes County. Any utility affected by such appeal shall be a party to such proceeding and notice of such appeal shall be given to such utility. Any governmental subdivision or public taxing district affected by the appeal of any utility shall be entitled to notice of such proceedings in writing by the appealing party and the affected taxing district shall be entitled to intervene in such appeal.
Source:
SL 1993, ch 92, §2; SL 1996, ch 77, §11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-31 - De novo appeals of centrally assessed property.

10-38-31. De novo appeals of centrally assessed property.
All appeals pursuant to §10-38-30 shall be considered de novo by the sixth judicial circuit court in Hughes County.
Source:
SL 1993, ch 92, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-32 - Perfection of appeals of centrally assessed property.

10-38-32. Perfection of appeals of centrally assessed property.
Any appeal to the sixth judicial circuit pursuant to §10-38-30 shall be perfected by the filing of a notice of appeal in the Office of the Clerk of Courts of Hughes County on or before the first Monday in October of the subject tax year.
Source:
SL 1993, ch 92, §4; SL 1994, ch 73, §43.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-33 - Consolidation of appeals of centrally assessed property.

10-38-33. Consolidation of appeals of centrally assessed property.
All appeals regarding a utility's property shall be consolidated by the circuit court into a single action.
Source:
SL 1993, ch 92, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-33.1 - Circuit court may award attorney fees against unsuccessful appellant.

10-38-33.1. Circuit court may award attorney fees against unsuccessful appellant.
The sixth judicial circuit court may award reasonable attorneys' fees, in an action brought to court pursuant to this chapter against any appellant relative to the assessment, allocation, equalization, or distribution of property if the appellant does not prevail in its appeal of the property assessment, allocation, equalization, or distribution.
Source:
SL 1999, ch 48, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-33.2 - Supreme Court may award attorney fees against unsuccessful appellant--Exemption if appellant is state.

10-38-33.2. Supreme Court may award attorney fees against unsuccessful appellant--Exemption if appellant is state.
On motion, the Supreme Court may award reasonable attorneys' fees in an action brought to the Supreme Court pursuant to this chapter against any appellant relative to the assessment, allocation, equalization, or distribution of property if the appellant does not prevail in its appeal of the property assessment, allocation, equalization, or distribution. The motion shall be accompanied by counsel's verified itemized statement of costs incurred and legal services rendered. No award for attorney's fees may be made for or against the State of South Dakota in the Supreme Court.
Source:
SL 1999, ch 48, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers › Section 10-38-34 - Nonparticipation in administrative action not a bar to appeal.

10-38-34. Nonparticipation in administrative action not a bar to appeal.
It is not a bar to any appeal by a public taxing district or governmental subdivision under §10-38-30 that the public taxing district or governmental subdivision did not participate or intervene in the administrative action of the Department of Revenue.
Source:
SL 1993, ch 92, §6; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-42 - Definitions.

10-39-42. Definitions.
Terms used in this chapter mean:
(1)"Department," the South Dakota Department of Revenue;
(2)"Precious metals," gold and silver;
(3)"Secretary," the secretary of the South Dakota Department of Revenue;
(4)"Severing," the mining, extracting, or producing of any precious metal.
Source:
SL 1981, ch 95, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §91; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-43 - Severance tax on gold.

10-39-43. Severance tax on gold.
For the privilege of severing precious metals in this state, there is imposed a severance tax of four dollars per ounce of gold severed in this state.
Source:
SL 1981, ch 95, §2; SL 1984, ch 78, §1; SL 1994, ch 89, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-44 - Gross yield and gross production defined.

10-39-44. Gross yield and gross production defined.
In this chapter, gross yield means total receipts from the sale of precious metals severed in this state. Gross yield includes the amount received in money, credits, property, or other consideration from the sale of precious metals severed in this state without any deduction for the cost of severing precious metals, the cost of labor or services, deduction for losses, or any other expenses. Gross production means the total number of ounces of precious metals severed in this state.
Source:
SL 1981, ch 95, §3; SL 1994, ch 89, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-45 - Finished value subject to tax--Allocation between processors.

10-39-45. Finished value subject to tax--Allocation between processors.
For the purposes of this chapter, the severing of precious metals and the further acts or processes necessary to separate, refine, or finish the product are construed to be a continuous and uninterrupted process, and the tax imposed by this chapter shall apply to the value of the finished product. If the processes of refining, finishing, or smelting are carried on by a different person than mined or severed the ore or product from its natural state, the tax shall apply to the value of the finished product and the amount payable by each part engaged in the production shall be allocated by the secretary of revenue by a computation of the value of the product in each state of production. The total tax so allocated may not exceed the total percent to be collected.
Source:
SL 1981, ch 95, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-45.1 - Imposition of tax on net profit--Rate.

10-39-45.1. Imposition of tax on net profit--Rate.
In addition to any other tax imposed in chapter 10-39, there is imposed a tax of ten percent of the net profits from the sale of precious metals severed in this state.
Source:
SL 1984, ch 78, §2; SL 1994, ch 89, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-45.2 - Deductions for determining net profit.

10-39-45.2. Deductions for determining net profit.
Net profits shall be determined by subtracting from the gross yield, as defined by §10-39-44, the following deductions for costs paid or incurred during the period for which the tax is paid:
(1)The cost of extracting the precious metals;
(2)The cost of transporting the precious metals from the mines to the place or places of reduction, refining, and sale;
(3)The cost of reduction, refining, and sale;
(4)The cost of marketing and delivering the products and the conversion of the products into money;
(5)The cost of maintenance and repairs of all mine machinery, equipment, apparatus, and facilities; all milling, smelting, and reduction works, plants, and facilities; all transportation facilities and equipment; and general administrative buildings and facilities within the State of South Dakota;
(6)All interest costs and all insurance costs paid or accrued on the machinery, equipment, apparatus, works, plants, and facilities, including moneys expended for industrial insurance or workers' compensation, the actual cost of hospital and medical attention, accident benefits, group insurance, pensions, recreation, and payments into pension and profit-sharing trusts and employee welfare;
(7)Depreciation on the cost of the machinery, equipment, apparatus, works, plants, and facilities mentioned in subdivision (5) of this section at the same rates allowable for federal income tax purposes;
(8)The cost of development and exploration work in or about the mine or upon a group of mines when operated as a unit;
(9)The cost of reclamation pursuant to chapter 45-6B;
(10)The cost of royalty payments;
(11)All state and local taxes;
(12)General administrative expense in connection with mining or extracting and milling operations incurred within the State of South Dakota.
Such deductions do not include general administrative costs or salaries incurred outside the State of South Dakota.
Source:
SL 1984, ch 78, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-45.3 - Estimated tax--Filing--Payment.

10-39-45.3. Estimated tax--Filing--Payment.
On or before the last day of January, April, July, and October, each person who mined or extracted precious metals during the previous calendar year shall file with the Department of Revenue a verified estimate of the person's tax for the current year and pay one-fourth of the estimated taxes.
Source:
SL 1984, ch 78, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §92; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-45.4 - Annual filing--Payment, refund, or application to next estimate.

10-39-45.4. Annual filing--Payment, refund, or application to next estimate.
On or before the first day of June, each person subject to the tax imposed by this chapter shall file and pay the balance of any tax due from the previous calendar year. If the estimated tax payments made for the previous calendar year exceed the amount due, the excess shall be refunded or applied to the next quarterly estimate.
Source:
SL 1984, ch 78, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-45.5 - Annual statement required--Form--Contents.

10-39-45.5. Annual statement required--Form--Contents.
Any person engaged in mining or extracting precious metals in the state shall annually on the first day of June file a statement with the secretary of revenue showing the gross yield, gross production, and net profits from precious metal mining or extraction for the previous calendar year. This statement shall indicate each deduction from gross yield and the details as provided in §10-39-45.2. The secretary shall prescribe the form for the statement required by this section. A person filing the form required by this section shall verify the accuracy of all the information contained in the report.
Source:
SL 1984, ch 78, §6; SL 1994, ch 89, §6; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-45.6 - Delinquency.

10-39-45.6. Delinquency.
If the total tax due is paid on or before June first and if the quarterly estimates total more than eighty percent of the total tax, no delinquency exists.
Source:
SL 1984, ch 78, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-48 - Failure to file statements as misdemeanor--Determination of tax.

10-39-48. 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.
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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-49 - Promulgation of rules.

10-39-49. Promulgation of rules.
The secretary of revenue may, pursuant to chapter 1-26, promulgate rules concerning:
(1)The procedures for filing a tax return and payment of the tax;
(2)The definition of deductible costs; and
(3)Determining the application of the tax and exemptions.
Source:
SL 1981, ch 95, §8; SL 1987, ch. 82, §16; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-50 - Access to taxpayer's records--Violation as misdemeanor.

10-39-50. Access to taxpayer's records--Violation as misdemeanor.
Any person owning a precious metal mine or severing precious metals shall, on demand by the secretary of revenue, make available all books, records, inventories, correspondence, and memoranda relating to the severing of precious metals. Any person violating the provisions of this section is guilty of a Class 2 misdemeanor.
Source:
SL 1981, ch 95, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-51 - Payment under protest--Action for recovery--Repayment--Restraining collection prohibited.

10-39-51. Payment under protest--Action for recovery--Repayment--Restraining collection prohibited.
A taxpayer who is required by the secretary of revenue to pay a tax that the taxpayer deems improper or unlawful in amount may pay the tax under protest and may recover the tax without interest, if an action is commenced in the circuit court against the secretary within six months after payment and a judgment is granted to the taxpayer. A judgment against the secretary shall be paid out of any money not otherwise appropriated in the state general fund upon a voucher duly approved by the secretary. This remedy is exclusive of all other remedies and no injunction to restrain or delay the collection of a tax claimed to be due may be issued by any court in this state.
Source:
SL 1981, ch 95, §10; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §93; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-52 - False statement as felony--Forfeiture.

10-39-52. False statement as felony--Forfeiture.
A person who intentionally makes or files, under oath, a statement required by this chapter which is false, is guilty of a Class 6 felony. The market value of all precious metals on which the person makes a false statement shall be forfeited to the State of South Dakota.
Source:
SL 1981, ch 95, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-53 - Exemption of persons severing small amounts.

10-39-53. Exemption of persons severing small amounts.
Each person severing precious metals shall be given an exemption from the taxes imposed by this chapter for the first twenty ounces of precious metals severed each year.
Source:
SL 1981, ch 95, §12; SL 1984, ch 78, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-54 - Distribution of proceeds.

10-39-54. Distribution of proceeds.
All taxes, interest and penalties imposed and collected by the secretary of revenue under this chapter shall be distributed as follows:
(1)For persons severing precious metals that were in business in the state prior to January 1, 1981, all revenues collected shall be deposited in the state treasury and credited to the general fund;
(2)For persons permitted on or after January 1, 1981, for the purpose of severing precious metals, eighty percent of the revenues collected shall be deposited in the state treasury and credited to the general fund, while the remaining twenty percent shall be remitted by the secretary of revenue to the treasurer of the county in which the precious metals were severed. When the county has received a total of one million dollars attributable to any person subject to the tax, all future revenues attributable to that person shall be deposited in the state treasury and credited to the general fund. No merger, consolidation or acquisition of a person subject to §§10-39-54 to 10-39-54.4, inclusive, by another such person shall limit the share of revenue due to the county from the person so acquired.
However, any revenues attributed to the severance of precious metals from lands owned or controlled by the State of South Dakota shall be deposited in the common school permanent fund.
Source:
SL 1981, ch 95, §13; SL 1988, ch 101, §1; SL 1993, ch 53, §20; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-54.1 - Transfer of revenue payable to county.

10-39-54.1. Transfer of revenue payable to county.
The secretary of revenue shall transfer by the end of the calendar month next succeeding each reporting period the revenue payable to a county pursuant to subdivision §10-39-54(2).
Source:
SL 1988, ch 101, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-54.2 - Impact and economic diversification trust fund--Deposit of county funds therein--Threshold level for allocations.

10-39-54.2. Impact and economic diversification trust fund--Deposit of county funds therein--Threshold level for allocations.
Upon receipt of any funds paid to a county under the provisions of §§10-39-54 to 10-39-54.4, inclusive, the county treasurer shall deposit the funds in a trust account to be known as the impact and economic diversification trust fund. No allocation of such funds for authorized purposes may be made until the balance of such fund, including accumulated interest, initially reaches or exceeds a threshold level of four hundred thousand dollars.
Source:
SL 1988, ch 101, §3.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-54.3 - Allocation of funds by county--Purposes.

10-39-54.3. Allocation of funds by county--Purposes.
The county auditor shall, at the direction of the board of county commissioners, allocate funds received by the county pursuant to §§10-39-54 to 10-39-54.4, inclusive, to be distributed by the county treasurer for the following purposes in the indicated amounts:
(1)On a yearly basis, the board of county commissioners may allocate funds, in an amount not exceeding one hundred thousand dollars, for road and school purposes to offset social, economic, or physical impacts, either direct or indirect, resulting from mineral development or production in the county;
(2)Accumulated interest income earned on the principal of the fund may be allocated under terms and conditions to be determined by the board of county commissioners for the purpose of fostering the diversification and expansion of the economic base of the county by assisting the private sector in generating employment and income opportunities for county residents;
(3)As a result of either a severe economic impact that would have widespread negative income and employment consequences on the residents of the county or the presence of an unusual economic development opportunity that would have a significant positive impact on the economic base and income or employment levels of the county, the commissioners may allocate any amount of revenue contained in the fund. Any funds spent pursuant to this subdivision shall be based upon a credible feasibility analysis or mitigation plan and shall have the approval of the Governor's Office of Economic Development or any successor agency that is charged with promoting economic development in the state;
(4)A maximum of ten thousand dollars per year may be allocated for research activities that will foster the expansion and diversification of the economic base of the county, including but not limited to economic feasibility studies, recreation planning and land utilization studies designed to analyze potential, adaptive reuse of previously reclaimed mining land.
Source:
SL 1988, ch 101, §4.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-54.4 - Annual accounting by county.

10-39-54.4. Annual accounting by county.
On or before January thirty-first of each year, the board of county commissioners shall cause to be filed with the state auditor general a financial accounting of all funds held at the beginning and end of the previous calendar year, segregating such funds into severance tax payments and interest earnings generated from such payments. The county shall report the uses associated with the spending of any fund proceeds during the previous calendar year, categorized in accordance with the four classes of use specified in §10-39-54.3.
Source:
SL 1988, ch 101, §5.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-56 - Tax on owners of royalty or working interests--Withholding and remittance--Exemptions.

10-39-56. Tax on owners of royalty or working interests--Withholding and remittance--Exemptions.
The owner of a royalty interest, of an overriding royalty or of profits or working interest shall pay a tax equal to eight percent of the value received for the right to sever precious metals. The person severing precious metals shall withhold the tax from the distributions made to the owner of interest. The person severing precious metals shall remit the tax with his quarterly remittance following the distribution. The provisions of this section do not apply to royalty interests owned by the federal government, state government, or a local government.
Source:
SL 1984, ch 78, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-58 - Temporary provisions for severance tax on precious metals--Rate according to value of gross yield.

10-39-58. Temporary provisions for severance tax on precious metals--Rate according to value of gross yield.
Notwithstanding the provisions of §10-39-43, for the privilege of severing precious metals in this state, for the time period beginning July 1, 1993, and ending June 30, 1994, there is imposed a severance tax of two percent of the first fifty million dollars of the gross yield from the sale of precious metals severed in this state, and a severance tax of one percent of the gross yield from the sale of precious metals in excess of fifty million dollars severed in this state.
Source:
SL 1992, ch 87, §1; SL 1993, ch 93, §1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-59 - Due dates of quarterly payments.

10-39-59. Due dates of quarterly payments.
Notwithstanding the provisions of §§10-39-45.3, 10-39-45.4, and 10-39-45.5, the period set forth in §10-39-58 shall be treated as a separate tax year. The estimated payment for the quarter ending September 30, 1993, is due on or before the last day of October; the estimated payment for the quarter ending December 31, 1993, is due on or before the last day of January 1994; the estimated payment for the quarter ending March 31, 1994, is due on or before the last day of April 1994, and the estimated payment for the quarter ending June 30, 1994, is due on or before the last day of July 1994.
The final return and final payment of tax for the period provided for in §10-39-58 is due December 1, 1994. If the total tax due is paid on or before December 1, 1994, and if the quarterly estimates total more than eighty percent of the total tax, no delinquency exists. The final return and final payment of tax for that portion of the calendar tax year ending December 31, 1994, not included within the provisions of §10-39-58, is due as provided in §§10-39-45.4 and 10-39-45.5.
Source:
SL 1992, ch 87, §2; SL 1993, ch 93, §2.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 39 - Mineral Severance Tax › Section 10-39-60 - Temporary tax not additional tax.

10-39-60. Temporary tax not additional tax.
Nothing in §10-39-58 or 10-39-59 may be construed to mean that the tax imposed under §10-39-58 is in addition to the tax imposed by §10-39-43.
Source:
SL 1992, ch 87, §3.