SDCL § 10-39-43: Severance tax on gold.
Where this section sits in the code
- TITLE 10. TAXATION
- 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