<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-39-45 - Finished value subject to tax--Allocation between processors. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038475Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038475SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038475CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038475Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038475DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038475000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038475SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038475SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038475Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-39-45"><span class="s2038475SENU">10-39-45</span></a><span xml:space="preserve" class="s2038475SENU">. </span><span class="s2038475CL">Finished value subject to tax--Allocation between processors.</span></p><p dir="ltr" class="s2038475Normal-000000"><span class="s2038475DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2038475Normal"><span xml:space="preserve" class="s2038475000001"> </span></p><p dir="ltr" class="s2038475Normal"><span class="s2038475SCL">Source:</span><span xml:space="preserve" class="s2038475SCL-000002"> SL 1981, ch 95, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2038475SCL-000002">11-1</span></a><span class="s2038475SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-39-45 - Finished value subject to tax--Allocation between processors. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038476Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038476SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038476CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038476Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038476DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038476000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038476SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038476SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038476Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-39-45.1"><span class="s2038476SENU">10-39-45.1</span></a><span xml:space="preserve" class="s2038476SENU">. </span><span class="s2038476CL">Imposition of tax on net profit--Rate.</span></p><p dir="ltr" class="s2038476Normal-000000"><span xml:space="preserve" class="s2038476DefaultParagraphFont">In addition to any other tax imposed in chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-39"><span class="s2038476DefaultParagraphFont">10-39</span></a><span class="s2038476DefaultParagraphFont">, there is imposed a tax of ten percent of the net profits from the sale of precious metals severed in this state.</span></p><p dir="ltr" class="s2038476Normal"><span xml:space="preserve" class="s2038476000001"> </span></p><p dir="ltr" class="s2038476Normal"><span class="s2038476SCL">Source:</span><span xml:space="preserve" class="s2038476SCL-000002"> SL 1984, ch 78, § 2; SL 1994, ch 89, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-39-45 - Finished value subject to tax--Allocation between processors. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038477Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038477SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038477CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038477Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038477DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038477Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038477DefaultParagraphFont-000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038477Normal-000003 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038477000004 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038477SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038477SCL-000005 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038477Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-39-45.2"><span class="s2038477SENU">10-39-45.2</span></a><span xml:space="preserve" class="s2038477SENU">. </span><span class="s2038477CL">Deductions for determining net profit.</span></p><p dir="ltr" class="s2038477Normal-000000"><span xml:space="preserve" class="s2038477DefaultParagraphFont">Net profits shall be determined by subtracting from the gross yield, as defined by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-39-44"><span class="s2038477DefaultParagraphFont">10-39-44</span></a><span class="s2038477DefaultParagraphFont">, the following deductions for costs paid or incurred during the period for which the tax is paid:</span></p><p dir="ltr" class="s2038477Normal-000001"><span class="s2038477DefaultParagraphFont">(1)    The cost of extracting the precious metals;</span></p><p dir="ltr" class="s2038477Normal-000001"><span class="s2038477DefaultParagraphFont">(2)    The cost of transporting the precious metals from the mines to the place or places of reduction, refining, and sale;</span></p><p dir="ltr" class="s2038477Normal-000001"><span class="s2038477DefaultParagraphFont">(3)    The cost of reduction, refining, and sale;</span></p><p dir="ltr" class="s2038477Normal-000001"><span class="s2038477DefaultParagraphFont">(4)    The cost of marketing and delivering the products and the conversion of the products into money;</span></p><p dir="ltr" class="s2038477Normal-000001"><span class="s2038477DefaultParagraphFont">(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;</span></p><p dir="ltr" class="s2038477Normal-000001"><span class="s2038477DefaultParagraphFont">(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</span><span class="s2038477DefaultParagraphFont-000002">-</span><span class="s2038477DefaultParagraphFont">sharing trusts and employee welfare;</span></p><p dir="ltr" class="s2038477Normal-000001"><span class="s2038477DefaultParagraphFont">(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;</span></p><p dir="ltr" class="s2038477Normal-000001"><span class="s2038477DefaultParagraphFont">(8)    The cost of development and exploration work in or about the mine or upon a group of mines when operated as a unit;</span></p><p dir="ltr" class="s2038477Normal-000001"><span xml:space="preserve" class="s2038477DefaultParagraphFont">(9)    The cost of reclamation pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=45-6B"><span class="s2038477DefaultParagraphFont">45-6B</span></a><span class="s2038477DefaultParagraphFont">;</span></p><p dir="ltr" class="s2038477Normal-000001"><span class="s2038477DefaultParagraphFont">(10)    The cost of royalty payments;</span></p><p dir="ltr" class="s2038477Normal-000001"><span class="s2038477DefaultParagraphFont">(11)    All state and local taxes;</span></p><p dir="ltr" class="s2038477Normal-000001"><span class="s2038477DefaultParagraphFont">(12)    General administrative expense in connection with mining or extracting and milling operations incurred within the State of South Dakota.</span></p><p dir="ltr" class="s2038477Normal-000003"><span class="s2038477DefaultParagraphFont">Such deductions do not include general administrative costs or salaries incurred outside the State of South Dakota.</span></p><p dir="ltr" class="s2038477Normal"><span xml:space="preserve" class="s2038477000004"> </span></p><p dir="ltr" class="s2038477Normal"><span class="s2038477SCL">Source:</span><span xml:space="preserve" class="s2038477SCL-000005"> SL 1984, ch 78, § 3.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-39-45 - Finished value subject to tax--Allocation between processors. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038478Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038478SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038478CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038478Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038478DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038478000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038478SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038478SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038478Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-39-45.3"><span class="s2038478SENU">10-39-45.3</span></a><span xml:space="preserve" class="s2038478SENU">. </span><span class="s2038478CL">Estimated tax--Filing--Payment.</span></p><p dir="ltr" class="s2038478Normal-000000"><span class="s2038478DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2038478Normal"><span xml:space="preserve" class="s2038478000001"> </span></p><p dir="ltr" class="s2038478Normal"><span class="s2038478SCL">Source:</span><span xml:space="preserve" class="s2038478SCL-000002"> 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. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2038478SCL-000002">11-1</span></a><span class="s2038478SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-39-45 - Finished value subject to tax--Allocation between processors. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038479Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038479SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038479CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038479Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038479DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038479000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038479SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038479SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038479Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-39-45.4"><span class="s2038479SENU">10-39-45.4</span></a><span xml:space="preserve" class="s2038479SENU">. </span><span class="s2038479CL">Annual filing--Payment, refund, or application to next estimate.</span></p><p dir="ltr" class="s2038479Normal-000000"><span class="s2038479DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2038479Normal"><span xml:space="preserve" class="s2038479000001"> </span></p><p dir="ltr" class="s2038479Normal"><span class="s2038479SCL">Source:</span><span xml:space="preserve" class="s2038479SCL-000002"> SL 1984, ch 78, § 5.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-39-45 - Finished value subject to tax--Allocation between processors. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038480Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038480SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038480CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038480Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038480DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038480000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038480SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038480SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038480Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-39-45.5"><span class="s2038480SENU">10-39-45.5</span></a><span xml:space="preserve" class="s2038480SENU">. </span><span class="s2038480CL">Annual statement required--Form--Contents.</span></p><p dir="ltr" class="s2038480Normal-000000"><span xml:space="preserve" class="s2038480DefaultParagraphFont">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 § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-39-45.2"><span class="s2038480DefaultParagraphFont">10-39-45.2</span></a><span class="s2038480DefaultParagraphFont">. 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.</span></p><p dir="ltr" class="s2038480Normal"><span xml:space="preserve" class="s2038480000001"> </span></p><p dir="ltr" class="s2038480Normal"><span class="s2038480SCL">Source:</span><span xml:space="preserve" class="s2038480SCL-000002"> 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. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2038480SCL-000002">11-1</span></a><span class="s2038480SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-39-45 - Finished value subject to tax--Allocation between processors. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038481Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038481SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038481CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038481Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038481DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038481000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038481SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038481SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038481Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-39-45.6"><span class="s2038481SENU">10-39-45.6</span></a><span xml:space="preserve" class="s2038481SENU">. </span><span class="s2038481CL">Delinquency.</span></p><p dir="ltr" class="s2038481Normal-000000"><span class="s2038481DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2038481Normal"><span xml:space="preserve" class="s2038481000001"> </span></p><p dir="ltr" class="s2038481Normal"><span class="s2038481SCL">Source:</span><span xml:space="preserve" class="s2038481SCL-000002"> SL 1984, ch 78, § 7.</span></p></div></body></html>