Posted field price as taxable value.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Energy Minerals Severance Tax
  5. Posted field price as taxable value.

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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.


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