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.
South Dakota Legal Code
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.