There is a newer version of the South Dakota Codified Laws
2006 South Dakota Code - 55-13-10 — Timber.
55-13-10. Timber. If any part of the principal consists of land from which merchantable timber may be removed, the receipts from taking the timber from the land shall be allocated in accordance with § 55-13-2(a)(3).Source: SL 1984, ch 323, § 10.
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