South Dakota Codified Laws 10-39-53. Exemption of persons severing small amounts
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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.
Terms Used In South Dakota Codified Laws 10-39-53
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1981, ch 95, § 12; SL 1984, ch 78, § 8.