S.D. Admin. R. 64:27:01:18

Current through Register Vol. 51, page 71, January 6, 2025

Section 64:27:01:18 - Depletion allowance

The depletion of the source of minerals and mineral products is not a deductible expense.

S.D. Admin. R. 64:27:01:18

2 SDR 21, effective 9/18/1975; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-39-49.

Law Implemented: SDCL 10-39-45.2.