Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 39A - Energy Minerals Severance Tax > Section 10-39A-2.1 - Posted field price as taxable value.

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

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.