10-39-42. Definitions.Terms used in this chapter mean:(1)'Department,' the South Dakota Department of Revenue;(2)'Precious metals,' gold and silver;(3)'Secretary,' the secretary of the South Dakota Department of Revenue;(4)'Severing,' the mining, extracting, or producing of any precious metal. Source: SL 1981, ch 95, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §91; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code