{"data":{"id":"us-sd/sdcl-10-39-42","jurisdiction":"us-sd","citation":"SDCL § 10-39-42","heading":"Definitions.","body":"Terms used in this chapter mean:\n(1) \"Department,\" the South Dakota Department of Revenue;\n(2) \"Precious metals,\" gold and silver;\n(3) \"Secretary,\" the secretary of the South Dakota Department of Revenue;\n(4) \"Severing,\" the mining, extracting, or producing of any precious metal.","path":["TITLE 10. TAXATION","CHAPTER 10-39. MINERAL SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39-42","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"55b7267e2a9c86364ad21e08f531048f9b7213be123e250afd90346565e9850f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39-23","next":"us-sd/sdcl-10-39-43"},"notice":"GroundRules: Original legal text. Not legal advice."}