§ 10-39-45.1

S.D. Codified Laws § 10-39-45.1 (2026)

Imposition of tax on net profit--Rate.

SL 1984, ch 78 , § 2; SL 1994, ch 89 , § 3.

In addition to any other tax imposed in chapter 10-39, there is imposed a tax of ten percent of the net profits from the sale of precious metals severed in this state.

Source: SL 1984, ch 78 , § 2; SL 1994, ch 89 , § 3.