Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 39A - Energy Minerals Severance Tax > Section 10-39A-3.1 - Point of imposition of severance tax.

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

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.