10-39-45.3. Estimated tax--Filing--Payment.
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/sd/title-10/chapter-10-39/10-39-45-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 a verified estimate of the person's tax for the current year and pay one-fourth of the estimated taxes.