§ 10-39-45.1 Imposition of tax on net profit--Rate.

SD Codified L § 10-39-45.1 (2019) (N/A)
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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.

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