{"data":{"id":"us-sd/sdcl-10-39a-3.1","jurisdiction":"us-sd","citation":"SDCL § 10-39A-3.1","heading":"Point of imposition of severance tax.","body":"An energy mineral is subject to the severance tax when it is sold or consumed, whichever occurs first.","path":["TITLE 10. TAXATION","CHAPTER 10-39A. ENERGY MINERALS SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39A-3.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c2e00b83756117dcd1e189b0d62ee99a14e1e212ecde07958b3b67d846c4cc1a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39a-3","next":"us-sd/sdcl-10-39a-4"},"notice":"GroundRules: Original legal text. Not legal advice."}