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Code · South Dakota · Title 10 · Chapter 10-39

10-39A-2.2. Uranium ore taxed on triuranium octa-oxide content.

85 words·~1 min read·/sd/title-10/chapter-10-39/10-39a-2-2

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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.
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