South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-39-42: Definitions.

Where this section sits in the code

Terms used in this chapter mean:

(1) "Department," the South Dakota Department of Revenue;

(2) "Precious metals," gold and silver;

(3) "Secretary," the secretary of the South Dakota Department of Revenue;

(4) "Severing," the mining, extracting, or producing of any precious metal.

Collected 2026-09-03T15:18:56Z. Source file · JSON