64:27:01:15Leasing
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
expenditures deductible. Cost of leasing or renting property for the purpose of extracting minerals or mineral products is deductible as a cost of extraction.
Source: 2 SDR 21, effective September 18, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.