South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-39-42 — Definitions

Terms used in this chapter mean:
(1) "Department," the South Dakota Department of Revenue;
(2) "Precious metals," gold and silver;
(3) "Secretary," the secretary of the South Dakota Department of Revenue;
(4) "Severing," the mining, extracting, or producing of any precious metal.

Last amended: Source: SL 1981, ch 95 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 91; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text