{"data":{"id":"us-sd/sdcl-10-39a-2.2","jurisdiction":"us-sd","citation":"SDCL § 10-39A-2.2","heading":"Uranium ore taxed on triuranium octa-oxide content.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-39A. ENERGY MINERALS SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39A-2.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"886b18f2f221f5e506babaee088f0a5d88c9a5bebefab4567485de90a3c34277","source_id":"us-sd","stale":false,"prev":"us-sd/sdcl-10-39a-2.1","next":"us-sd/sdcl-10-39a-3"},"notice":"GroundRules: Original legal text. Not legal advice."}