Section 10-39-42 - Definitions.
10-39-42. Definitions. Terms used in this chapter mean:
(1) "Department," the South Dakota Department of Revenue and Regulation;
(2) "Precious metals," gold and silver;
(3) "Secretary," the secretary of the South Dakota Department of Revenue and Regulation;
(4) "Severing," the mining, extracting, or producing of any precious metal.
Source: SL 1981, ch 95, § 1; SL 2003, ch 272, § 82; SL 2008, ch 37, § 91.