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.
SDCL § 10-39-45.1 — under MINERAL SEVERANCE TAX.
SDCL § 10-39-45.1
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.