South Dakota Statutes
§ 10-39-53 — Exemption of persons severing small amounts.
South Dakota § 10-39-53
This text of South Dakota § 10-39-53 (Exemption of persons severing small amounts.) 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 § 10-39-53 (2026).
Text
Each person severing precious metals shall be given an exemption from the taxes imposed by this chapter for the first twenty ounces of precious metals severed each year.
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Related
Homestake Mining Co. v. Johnson
374 N.W.2d 357 (South Dakota Supreme Court, 1985)
Legislative History
SL 1981, ch 95, § 12; SL 1984, ch 78, § 8.
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Bluebook (online)
South Dakota § 10-39-53, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39-53.