64:27:01:18Depletion
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
allowance. The depletion of the source of minerals and mineral products is not a deductible expense.
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.