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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 39A - Energy Minerals Severance Tax
§ 10-39A-2.1 Posted field price as taxable value.
Universal Citation: SD Codified L § 10-39A-2.1 (2017)
10-39A-2.1. Posted field price as taxable value. When any energy mineral has a posted field price at the point of productions, the taxable value of such mineral is the posted field price.
Source: SL 1978, ch 81, ยง 5.
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