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. Source: SL 1977, ch 93, §1; SL 2008, ch 37, §98; SL 2021, ch 49, § 2.
South Dakota Legal Code