{"data":{"id":"us-sd/sdcl-10-39-45.3","jurisdiction":"us-sd","citation":"SDCL § 10-39-45.3","heading":"Estimated tax--Filing--Payment.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-39. MINERAL SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39-45.3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"12f9334ef8d2acc9c6b9bd4547e4ad32d1dffc7971ca236351e705e251a544d5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39-45.2","next":"us-sd/sdcl-10-39-45.4"},"notice":"GroundRules: Original legal text. Not legal advice."}