GroundRules
SDCL § 10-39-45.3: Estimated tax--Filing--Payment.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-39. MINERAL SEVERANCE TAX
On or before the last day of January, April, July, and October, each person who mined or extracted precious metals during the previous calendar year shall file with the Department of Revenue a verified estimate of the person's tax for the current year and pay one-fourth of the estimated taxes.
Collected 2026-09-03T15:18:56Z. Source file · JSON