{"data":{"id":"us-sd/sdcl-10-39-58","jurisdiction":"us-sd","citation":"SDCL § 10-39-58","heading":"Temporary provisions for severance tax on precious metals--Rate according to value of gross yield.","body":"Notwithstanding the provisions of § 10-39-43, for the privilege of severing precious metals in this state, for the time period beginning July 1, 1993, and ending June 30, 1994, there is imposed a severance tax of two percent of the first fifty million dollars of the gross yield from the sale of precious metals severed in this state, and a severance tax of one percent of the gross yield from the sale of precious metals in excess of fifty million dollars severed in this state.","path":["TITLE 10. TAXATION","CHAPTER 10-39. MINERAL SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39-58","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"774753404501ec741695700b475af368498ce8663d18410564e884c0b842ad5e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39-56","next":"us-sd/sdcl-10-39-59"},"notice":"GroundRules: Original legal text. Not legal advice."}