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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 39A - Energy Minerals Severance Tax
§ 10-39A-2.2 Uranium ore taxed on triuranium octa-oxide content.
Universal Citation: SD Codified L § 10-39A-2.2 (2017)
10-39A-2.2. Uranium ore taxed on triuranium octa-oxide content. The taxable value of severed and saved uranium-bearing material is the sales price per pound of the content of triuranium octa-oxide contained in the severed and saved uranium ore or processed yellow-cake concentrate, regardless of the form in which the product is actually disposed of. However, if the severed and saved uranium ore or processed uranium yellow-cake concentrate is not sold, the taxable value is the market value of the triuranium octa-oxide in such material.
Source: SL 1978, ch 81, ยง 6.
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