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Section 10-39-43 - Severance tax on gold — South Dakota Law | CourtGPT
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South Dakota Legal Code

Section 10-39-43 - Severance tax on gold

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10-39-43. Severance tax on gold.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.