Section 10-39-43 – Severance tax on gold.

10-39-43. Severance tax on gold.

For the privilege of severing precious metals in this state, there is imposed a severance tax of four dollars per ounce of gold severed in this state.

Source: SL 1981, ch 95, §2; SL 1984, ch 78, §1; SL 1994, ch 89, §1.