South Dakota Statutes

§ 10-39-44 — Gross yield and gross production defined.

South Dakota § 10-39-44
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-39MINERAL SEVERANCE TAX

This text of South Dakota § 10-39-44 (Gross yield and gross production defined.) 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 § 10-39-44 (2026).

Text

In this chapter, gross yield means total receipts from the sale of precious metals severed in this state. Gross yield includes the amount received in money, credits, property, or other consideration from the sale of precious metals severed in this state without any deduction for the cost of severing precious metals, the cost of labor or services, deduction for losses, or any other expenses. Gross production means the total number of ounces of precious metals severed in this state.

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Related

Homestake Mining Co. v. Johnson
374 N.W.2d 357 (South Dakota Supreme Court, 1985)
12 case citations
Jodi Kay McGee
(D. South Dakota, 2015)

Legislative History

SL 1981, ch 95, § 3; SL 1994, ch 89, § 2.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-39-44, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39-44.