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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 39 - Mineral Severance Tax
§ 10-39-45.1 Imposition of tax on net profit--Rate.
Universal Citation: SD Codified L § 10-39-45.1 (2017)
10-39-45.1. Imposition of tax on net profit--Rate. In addition to any other tax imposed in chapter 10-39, there is imposed a tax of ten percent of the net profits from the sale of precious metals severed in this state.
Source: SL 1984, ch 78, § 2; SL 1994, ch 89, § 3.
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