South Dakota Statutes
§ 10-39-58 — Temporary provisions for severance tax on precious metals--Rate according to value of gross yield.
South Dakota § 10-39-58
This text of South Dakota § 10-39-58 (Temporary provisions for severance tax on precious metals--Rate according to value of gross yield.) 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 § 10-39-58 (2026).
Text
Notwithstanding the provisions of § 10-39-43 , for the privilege of severing precious metals in this state, for the time period beginning July 1, 1993, and ending June 30, 1994, there is imposed a severance tax of two percent of the first fifty million dollars of the gross yield from the sale of precious metals severed in this state, and a severance tax of one percent of the gross yield from the sale of precious metals in excess of fifty million dollars severed in this state.
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Legislative History
SL 1992, ch 87, § 1; SL 1993, ch 93, § 1.
Nearby Sections
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Bluebook (online)
South Dakota § 10-39-58, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39-58.