{"data":{"id":"us-sd/sdcl-10-39-53","jurisdiction":"us-sd","citation":"SDCL § 10-39-53","heading":"Exemption of persons severing small amounts.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-39. MINERAL SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39-53","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"35e8dce0953a55bcf0b565b6a9abbdba0aa770cdb4011b0075690015809573f7","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39-52","next":"us-sd/sdcl-10-39-54"},"notice":"GroundRules: Original legal text. Not legal advice."}