10-39A-2.2. Uranium ore taxed on triuranium octa-oxide content.
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.
Source: SL 1978, ch 81, ยง6.
Structure South Dakota Codified Laws
Chapter 39A - Energy Minerals Severance Tax
Section 10-39A-1 - Severance tax imposed on energy minerals--Rate.
Section 10-39A-1.1 - Definition of terms.
Section 10-39A-2.1 - Posted field price as taxable value.
Section 10-39A-2.2 - Uranium ore taxed on triuranium octa-oxide content.
Section 10-39A-3.1 - Point of imposition of severance tax.
Section 10-39A-7 - Severance tax in lieu of taxes other than sales, use, and property taxes.
Section 10-39A-8 - Proceeds distributed.
Section 10-39A-9 - Funds paid to counties.
Section 10-39A-10 - County trust and agency account--Purposes for which proceeds used by counties.