S.D. Codified Laws § 10-39A-3.1

Current through the 2024 Legislative Session

Section 10-39A-3.1 - Point of imposition of severance tax

An energy mineral is subject to the severance tax when it is sold or consumed, whichever occurs first.

SDCL 10-39A-3.1

SL 1978, ch 81, § 7; SL 1991, ch 93.