South Dakota Statutes
§ 10-39-68 — Additional tax on precious metals--Rate.
South Dakota § 10-39-68
This text of South Dakota § 10-39-68 (Additional tax on precious metals--Rate.) 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 § 10-39-68 (2026).
Text
In addition to the tax imposed in § 10-39-43 , there is hereby imposed an additional tax on each ounce of precious metals severed as follows:
(1)Four dollars per ounce of gold severed during a quarter if the average price of the precious metal is eight hundred dollars per ounce or greater;
(2)Three dollars per ounce of gold severed during a quarter if the average price of the precious metal is seven hundred dollars per ounce or greater;
(3)Two dollars per ounce of gold severed during a quarter if the average price of the precious metal is six hundred dollars per ounce or greater; and (4) One dollar per ounce of gold severed during a quarter if the average price of the precious metal is five hundred dollars per ounce or greater. The average price of gold shall be computed by
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Legislative History
SL 1994, ch 89, § 5.
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Bluebook (online)
South Dakota § 10-39-68, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-39-68.