10-39-45.1. Imposition of tax on net profit--Rate.
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/sd/title-10/chapter-10-39/10-39-45-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.