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Code · South Dakota · Title 10 · Chapter 10-39

10-39-48. Failure to file statements as misdemeanor--Determination of tax.

54 words·~1 min read·/sd/title-10/chapter-10-39/10-39-48

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Every person severing precious metals in this state who fails to file the required statements with the Department of Revenue is guilty of a Class 1 misdemeanor. If any person fails to file required statements, the secretary of revenue may determine the value of the precious metals severed and the amount of tax due.
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