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- Title 10. Taxation
- Chapter 39a. Energy Minerals Severance Tax
SDCL 10-39A-2.2 Uranium Ore Taxed On Triuranium Octa-Oxide Content
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-39A-2.2 |
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 conce...
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