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.
S.D. Codified Laws § 10-39A-2.1
Posted field price as taxable value
Source: SL 1978, ch 81, § 5.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.