{"data":{"id":"us-sd/sdcl-10-39a-2.1","jurisdiction":"us-sd","citation":"SDCL § 10-39A-2.1","heading":"Posted field price as taxable value.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-39A. ENERGY MINERALS SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39A-2.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a7f4eaeab2546a805b5b06fa270a77ab094d9fa7a6f1cae46706d97705081017","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39a-2","next":"us-sd/sdcl-10-39a-2.2"},"notice":"GroundRules: Original legal text. Not legal advice."}