South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-39-43 — Severance tax on gold

For the privilege of severing precious metals in this state, there is imposed a severance tax of four dollars per ounce of gold severed in this state.

Last amended: Source: SL 1981, ch 95 , § 2; SL 1984, ch 78 , § 1; SL 1994, ch 89 , § 1.

Source: official text