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

SDCL § 10-39-43: Severance tax on gold.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-39. MINERAL SEVERANCE TAX

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.

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

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