S.D. Codified Laws § 10-39A-2.1

Current through the 2024 Legislative Session

Section 10-39A-2.1 - Posted field price as taxable value

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.

SDCL 10-39A-2.1

SL 1978, ch 81, § 5.