South Dakota Statutes
§ 10-39-53 — Exemption of persons severing small amounts.
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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South Dakota § 10-39-53 (Exemption of persons severing small amounts.) — 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, § 12; SL 1984, ch 78, § 8.
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