South Dakota Statutes

§ 10-39A-2.2 — Uranium ore taxed on triuranium octa

South Dakota § 10-39A-2.2
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-39ENERGY MINERALS SEVERANCE TAX

This text of South Dakota § 10-39A-2.2 (Uranium ore taxed on triuranium octa) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-39A-2.2 (2026).

Text

The taxable value of severed and saved uranium - bearing material is the sales price per pound of the content of triuranium octa - oxide contained in the severed and saved uranium ore or processed yellow - cake concentrate, regardless of the form in which the product is actually disposed of. However, if the severed and saved uranium ore or processed uranium yellow - cake concentrate is not sold, the taxable value is the market value of the triuranium octa - oxide in such material.

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Legislative History

SL 1978, ch 81, § 6.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-39A-2.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39A-2.2.