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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-39A-2.1: Posted field price as taxable value.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-39A. ENERGY MINERALS SEVERANCE TAX

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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