South Dakota Codified Laws 10-39-43. Severance tax on gold
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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.