Exemption of persons severing small amounts.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Mineral Severance Tax
  5. Exemption of persons severing small amounts.

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10-39-53. Exemption of persons severing small amounts.

Each person severing precious metals shall be given an exemption from the taxes imposed by this chapter for the first twenty ounces of precious metals severed each year.

Source: SL 1981, ch 95, §12; SL 1984, ch 78, §8.


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