State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-39a > Statute-10-39a-2-1

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.

Source: SL 1978, ch 81, § 5.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-39a > Statute-10-39a-2-1

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.

Source: SL 1978, ch 81, § 5.