South Dakota Statutes
§ 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.
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South Dakota § 10-39-42 (Definitions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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
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