South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:27 - Mineral tax
Chapter 64:27:01 - Mines and mining
Section 64:27:01:18 - Depletion allowance
Universal Citation: SD Admin Rules 64:27:01:18
Current through Register Vol. 50, page 114, March 25, 2024
The depletion of the source of minerals and mineral products is not a deductible expense.
General Authority: SDCL 10-39-49.
Law Implemented: SDCL 10-39-45.2.
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