10-39A-8. Proceeds distributed. All taxes, interest and penalties imposed and collected by the secretary under this chapter shall be distributed as follows:(1)One-half shall be returned to the county in which the energy minerals or mineral products were severed; and(2)One-half share shall be paid into the state treasury and credited to the general fund. Source: SL 1978, ch 81, §§11, 12; SL 1979, ch 77, §§4, 5; SL 1981, ch 96; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2007, ch 28, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 49, § 3.
South Dakota Legal Code