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.
Exemption of persons severing small amounts
SDCL § 10-39-53 — under MINERAL SEVERANCE TAX.
SDCL § 10-39-53