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.