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

SD Codified L § 10-39A-2.1 (2019) (N/A)
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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.