South Dakota Statutes
§ 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.
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South Dakota § 10-39-43 (Severance tax on gold.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Homestake Mining Co. v. Johnson
374 N.W.2d 357 (South Dakota Supreme Court, 1985)
Legislative History
SL 1981, ch 95, § 2; SL 1984, ch 78, § 1; SL 1994, ch 89, § 1.
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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