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.
‹ Prev All South Dakota sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.