S.D. Codified Laws § 10-39-43

Current through the 2024 Legislative Session

Section 10-39-43 - Severance tax on gold

For the privilege of severing precious metals in this state, there is imposed a severance tax of four dollars per ounce of gold severed in this state.

SDCL 10-39-43

SL 1981, ch 95, § 2; SL 1984, ch 78, § 1; SL 1994, ch 89, § 1.