South Dakota Statutes
§ 10-39-42 — Definitions.
South Dakota § 10-39-42
This text of South Dakota § 10-39-42 (Definitions.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-39-42 (2026).
Text
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.
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Legislative History
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.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-39-42, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39-42.