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

SDCL § 10-39-53: Exemption of persons severing small amounts.

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TITLE 10. TAXATION
CHAPTER 10-39. MINERAL SEVERANCE TAX

Each person severing precious metals shall be given an exemption from the taxes imposed by this chapter for the first twenty ounces of precious metals severed each year.

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

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