South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:27:01:18 — Depletion allowance

64:27:01:18. Depletion
allowance. The depletion of the source of minerals and mineral products is
not a deductible expense.

Last amended: 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. General Authority: SDCL 10-39-49. Law Implemented: SDCL 10-39-45.2.

Source: official text