S.D. Codified Laws § 10-39-45.1

Current with legislation signed by the governor on or before 3/6/2024

Section 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.

SDCL 10-39-45.1

SL 1984, ch 78, § 2; SL 1994, ch 89, § 3.