Terms used in this chapter mean:

(1) “Department,” the South Dakota Department of Revenue;

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(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.