§ 10-39-43

S.D. Codified Laws § 10-39-43 (2026)

Severance tax on gold.

SL 1981, ch 95 , § 2; SL 1984, ch 78 , § 1; SL 1994, ch 89 , § 1.

For the privilege of severing precious metals in this state, there is imposed a severance tax of four dollars per ounce of gold severed in this state.

Source: SL 1981, ch 95 , § 2; SL 1984, ch 78 , § 1; SL 1994, ch 89 , § 1.