An energy mineral is subject to the severance tax when it is sold or consumed, whichever occurs first. Source: SL 1978, ch 81 , § 7; SL 1991, ch 93 .
Point of imposition of severance tax
SDCL § 10-39A-3.1 — under ENERGY MINERALS SEVERANCE TAX.
SDCL § 10-39A-3.1