South Dakota Statutes
§ 10-39A-3.1 — Point of imposition of severance tax.
South Dakota § 10-39A-3.1
This text of South Dakota § 10-39A-3.1 (Point of imposition of severance tax.) 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-3.1 (2026).
Text
An energy mineral is subject to the severance tax when it is sold or consumed, whichever occurs first.
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Legislative History
SL 1978, ch 81, § 7; SL 1991, ch 93.
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Bluebook (online)
South Dakota § 10-39A-3.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39A-3.1.