Point of imposition of severance tax.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Energy Minerals Severance Tax
  5. Point of imposition of severance tax.

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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.

Source: SL 1978, ch 81, §7; SL 1991, ch 93.


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