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.
South Dakota Legal Code
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.