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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 39 - Mineral Severance Tax > Section 10-39-45.3 - Estimated tax--Filing--Payment.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-39-45.3 - Estimated tax--Filing--Payment.

10-39-45.3. Estimated tax--Filing--Payment. On or before the last day of January, April, July, and October, each person who mined or extracted precious metals during the previous calendar year shall file with the Department of Revenue and Regulation a verified estimate of the person's tax for the current year and pay one-fourth of the estimated taxes.

Source: SL 1984, ch 78, § 4; SL 2003, ch 272, § 82; SL 2008, ch 37, § 92.

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