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

SD Codified L § 10-39A-3.1 (2019) (N/A)
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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.