South Dakota Code § 10-39A-2.2

Uranium ore taxed on triuranium octa
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oxide content.
The taxable value of severed and saved uranium
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bearing material is the sales price per pound of the content of triuranium octa
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oxide contained in the severed and saved uranium ore or processed yellow
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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
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cake concentrate is not sold, the taxable value is the market value of the triuranium octa
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oxide in such material.

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