{"data":{"id":"us-sd/sdcl-10-39-45.1","jurisdiction":"us-sd","citation":"SDCL § 10-39-45.1","heading":"Imposition of tax on net profit--Rate.","body":"In addition to any other tax imposed in chapter 10-39, there is imposed a tax of ten percent of the net profits from the sale of precious metals severed in this state.","path":["TITLE 10. TAXATION","CHAPTER 10-39. MINERAL SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39-45.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"29360476258371990914b72789ad1584609e381874525d0b2ddda218b6e145ae","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39-45","next":"us-sd/sdcl-10-39-45.2"},"notice":"GroundRules: Original legal text. Not legal advice."}