https://library.partnertax.ai/us-sd/stat/ 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-1-1 Source: SL 1955, ch 246 , § 1; SDC Supp 1960, § 57.01A01; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-3 Source: SL 1955, ch 246 , § 3; SDC Supp 1960, § 57.01A03; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-4 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-1-5 Source: SL 1955, ch 246 , § 3; SDC Supp 1960, § 57.01A03; SL 1995, ch 2 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-6 Source: SL 1955, ch 246 , § 4; SDC Supp 1960, § 57.01A04; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-7 Source: SL 1955, ch 246 , § 4; SDC Supp 1960, § 57.01A04; SL 1995, ch 2 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2017, ch 60 , § 1. https://library.partnertax.ai/us-sd/stat/10-1-8 Source: SL 1955, ch 246 , § 4; SDC Supp 1960, § 57.01A04. https://library.partnertax.ai/us-sd/stat/10-1-9 Source: SDC 1939, § 57.0206; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-10 Source: SL 1951, ch 295 , § 1; SDC Supp 1960, § 55.1509; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 4; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-11 Source: SL 1951, ch 295 , § 2; SDC Supp 1960, § 55.1509; SL 1995, ch 2 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-12 Source: SL 1951, ch 295 , § 3; SDC Supp 1960, § 55.1509; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-13 Source: SL 1955, ch 246 , § 5; SDC Supp 1960, § 57.01A05; SL 1974, ch 86 ; SL 1987, ch 82 , § 1; SL 1995, ch 53 , § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-14 Source: SL 1943, ch 257 , §§ 4, 5, 9; SDC Supp 1960, § 55.27A01; SL 1972, ch 54 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-15 Source: SDC 1939, § 57.0101 (1); SL 1995, ch 57 , § 32; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-16 Source: SDC 1939, § 57.0101 (2); SL 1989, ch 82 , § 41; SL 1995, ch 57 , § 33; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-17 Source: SDC 1939, § 57.0101 (5); SL 1992, ch 60 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-18 Source: SDC 1939, § 57.0101 (9); SL 1989, ch 82 , § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-19 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-1-21 Source: SDC 1939, § 57.0101 (12); SL 1989, ch 82 , § 41; SL 1992, ch 80 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 7; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-22 Source: SDC 1939, § 57.0101 (12); SL 1989, ch 82 , § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 8; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-23 Source: SDC 1939, § 57.0101 (12); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 9; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-24 Source: SDC 1939, § 57.0101 (11); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 10; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-25 Source: SDC 1939, § 57.0101 (10); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 11; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-26 Source: SDC 1939, § 57.0101 (7); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 12; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-27 Source: SDC 1939, § 57.0101 (8); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 13; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-28 Source: SDC 1939, §§ 57.0201, 57.9901; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 14; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-29 Source: SL 1943, ch 257 , §§ 5, 6; SDC Supp 1960, § 55.27A01 (2), (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-30 Source: SL 1943, ch 257 , § 5; SDC Supp 1960, § 55.27A01 (2). https://library.partnertax.ai/us-sd/stat/10-1-31 Source: SDC 1939, § 57.0101 (3); SL 1989, ch 82 , § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 15; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-32 Source: SDC 1939, § 57.0101 (4); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 16; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-33 Source: SDC 1939, § 57.0101 (6); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 17; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-34 Source: SDC 1939, § 57.0202; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 18; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-35 Source: SDC 1939, § 57.0205; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-36 Source: SDC 1939, § 57.0101 (15); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 19; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-37 Source: SDC 1939, § 57.0101 (13); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 20; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-38 Source: SDC 1939, § 57.0101 (14); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 21; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-39 Source: SDC 1939, § 57.0202; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 22; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-40 Source: SDC 1939, § 57.0101 (16); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 23; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-41 Source: SL 1943, ch 257 , § 13; SDC Supp 1960, § 55.2009-1; SL 1984, ch 12 , § 67; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-42 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-1-43 Source: SL 1992, ch 102 , § 12. https://library.partnertax.ai/us-sd/stat/10-1-44 Source: SL 1994, ch 95 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-45 Source: SL 1996, ch 261 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-46 Source: SL 1999, ch 42 , § 1; SL 2002, ch 48 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-1-47 Source: SL 2016, ch 54 , § 1; SL 2017, ch 61 , § 1; SL 2018, ch 57 , § 1; SL 2019, ch 57 , § 1; SL 2020, ch 32 , § 1; SL 2021, ch 42 , § 1; SL 2021, ch 44 , §§ 43, 44; SL 2022, ch 24 , § 1; SL 2023, ch 26 , § 1; SL 2024, ch 33 , § 1; SL 2025, ch 42 , § 1. Effective July 1, 2026 10-1-47 . Internal Revenue Code--Defined for certain sections. The terms "United States Internal Revenue Code" and "Internal Revenue Code" mean the United States Internal Revenue Code as amended and in effect on January 1 https://library.partnertax.ai/us-sd/stat/10-3-1 Source: SL 1957, ch 477 , § 1; SDC Supp 1960, § 57.03A01; SL 2025, ch 43 , § 1. https://library.partnertax.ai/us-sd/stat/10-3-2 Source: SL 1957, ch 477 , § 2; SDC Supp 1960, § 57.03A02; SL 1996, ch 62 . https://library.partnertax.ai/us-sd/stat/10-3-3 Source: SL 1957, ch 477 , § 2; SDC Supp 1960, § 57.03A02; SL 2008, ch 37 , § 24. https://library.partnertax.ai/us-sd/stat/10-3-4 Source: SL 1957, ch 477 , § 4; SDC Supp 1960, § 57.03A04; SL 2008, ch 37 , § 25. https://library.partnertax.ai/us-sd/stat/10-3-5 Source: SL 1957, ch 477 , § 2; SDC Supp 1960, § 57.03A02; SL 1974, ch 87 , § 3; SL 1976, ch 87 , § 14; SL 1993, ch 77 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-3-6 Source: SL 1957, ch 477 , § 3; SDC Supp 1960, § 57.03A03; SL 1963, ch 442 ; SL 1982, ch 28 , § 21; SL 1989, ch 82 , § 2; SL 1992, ch 80 , § 7. https://library.partnertax.ai/us-sd/stat/10-3-7 Source: SL 1957, ch 477 , § 3; SDC Supp 1960, § 57.03A03; SL 1963, ch 442 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 26; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-3-8 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-3-9 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-3-10 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-3-11 Source: SL 1957, ch 477 , § 5; SL 1959, ch 445 ; SDC Supp 1960, § 57.03A05; SL 1968, ch 256 ; SL 1989, ch 82 , § 6. https://library.partnertax.ai/us-sd/stat/10-3-12 Source: SL 1897, ch 28 , § 29; SL 1899, ch 40 , § 2; RPolC 1903, § 2088; SL 1913, ch 283 ; RC 1919, § 5978; SDC 1939, § 57.0306; SL 1989, ch 82 , § 7; SL 2008, ch 37 , § 27. https://library.partnertax.ai/us-sd/stat/10-3-13 Source: SL 1957, ch 477 , § 5; SL 1959, ch 445 ; SDC Supp 1960, § 57.03A05; SL 1968, ch 256 ; SL 1982, ch 28 , § 23; SL 1989, ch 82 , § 8. https://library.partnertax.ai/us-sd/stat/10-3-14 Source: SL 1901, ch 58 , § 1; RPolC 1903, § 2086; RC 1919, § 6701; SDC 1939, § 57.0330; SL 1989, ch 82 , § 41; SL 2011, ch 47 , § 1; SL 2016, ch 55 , § 1. https://library.partnertax.ai/us-sd/stat/10-3-15 Source: SL 1957, ch 477 , § 6; SDC Supp 1960, § 57.03A06; SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-3-16 Source: SL 1957, ch 477 , § 7 (1); SDC Supp 1960, § 57.03A07 (1); SL 1982, ch 28 , § 24; SL 1992, ch 60 , § 2; SL 2000, ch 43 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-3-17 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-3-19 Source: SL 1957, ch 477 , § 8 (3); SDC Supp 1960, § 57.03A08 (3); SL 2008, ch 37 , § 28. https://library.partnertax.ai/us-sd/stat/10-3-20 Source: SL 1957, ch 477 , § 8 (4); SDC Supp 1960, § 57.03A08 (4); SL 2008, ch 37 , § 29. https://library.partnertax.ai/us-sd/stat/10-3-21 Source: SL 1957, ch 477 , § 8 (5); SDC Supp 1960, § 57.03A08 (5); SL 2008, ch 37 , § 30. https://library.partnertax.ai/us-sd/stat/10-3-22 Source: SL 1957, ch 477 , § 8 (5); SDC Supp 1960, § 57.03A08 (5); SL 2008, ch 37 , § 31. https://library.partnertax.ai/us-sd/stat/10-3-23 Source: SL 1957, ch 477 , § 8 (6); SDC Supp 1960, § 57.03A08 (6); SL 2008, ch 37 , § 32. https://library.partnertax.ai/us-sd/stat/10-3-24 Source: SL 1957, ch 477 , § 7 (4); SDC Supp 1960, § 57.03A07 (4); SL 2008, ch 37 , § 33. https://library.partnertax.ai/us-sd/stat/10-3-25 Source: SL 1957, ch 477 , § 7 (12); SDC Supp 1960, § 57.03A07 (12); SL 2008, ch 37 , § 34. https://library.partnertax.ai/us-sd/stat/10-3-26 Source: SL 1957, ch 477 , § 7 (11); SDC Supp 1960, § 57.03A07 (11); SL 2008, ch 37 , § 35. https://library.partnertax.ai/us-sd/stat/10-3-27 Source: SL 1957, ch 477 , § 7 (10); SDC Supp 1960, § 57.03A07 (10); SL 2008, ch 37 , § 36; SL 2021, ch 44 , § 6. https://library.partnertax.ai/us-sd/stat/10-3-28 Source: SL 1957, ch 477 , § 7 (2); SDC Supp 1960, § 57.03A07 (2); SL 1964, ch 211 ; SL 1969, ch 262 , § 1; SL 1992, ch 60 , § 2; SL 1993, ch 86 , § 3; SL 2001, ch 49 , § 1. https://library.partnertax.ai/us-sd/stat/10-3-29 Source: SL 1957, ch 477 , § 7 (9); SDC Supp 1960, § 57.03A07 (9); SL 2008, ch 37 , § 37. https://library.partnertax.ai/us-sd/stat/10-3-30 Source: SL 1957, ch 477 , § 7 (5); SDC Supp 1960, § 57.03A07 (5); SL 2008, ch 37 , § 38. https://library.partnertax.ai/us-sd/stat/10-3-31 Source: SL 1957, ch 477 , § 7 (6); SDC Supp 1960, § 57.03A07 (6); SL 1981, ch 45 , § 12; SL 2008, ch 37 , § 39. https://library.partnertax.ai/us-sd/stat/10-3-32 Source: SL 1959, ch 446 ; SDC Supp 1960, § 57.03A07 (14); SL 2008, ch 37 , § 40. https://library.partnertax.ai/us-sd/stat/10-3-33 Source: SL 1957, ch 477 , § 7 (7); SDC Supp 1960, § 57.03A07 (7); SL 2008, ch 37 , § 41; SL 2008, ch 38 , § 1. https://library.partnertax.ai/us-sd/stat/10-3-34 Source: SL 1957, ch 477 , § 7 (8); SDC Supp 1960, § 57.03A07 (8); SL 1992, ch 80 , § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 42; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-3-35 Source: SL 1957, ch 477 , § 8 (7); SDC Supp 1960, § 57.03A08 (7); SL 1994, ch 73 , § 8; SL 1996, ch 66 , § 2. https://library.partnertax.ai/us-sd/stat/10-3-36 Source: SL 1957, ch 477 , § 7 (3); SDC Supp 1960, § 57.03A07 (3); SL 1969, ch 262 , § 2; SL 1979, ch 66 , § 3; SL 1993, ch 86 , § 25; SL 1994, ch 73 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-3-37 Source: SL 1957, ch 477 , § 7 (13); SDC Supp 1960, § 57.03A07 (13); SL 1985, ch 15 , § 26; SL 1992, ch 60 , § 2; SL 2008, ch 37 , § 43. https://library.partnertax.ai/us-sd/stat/10-3-38 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-3-39 Source: SL 1957, ch 477 , § 11; SDC Supp 1960, § 57.03A11; SL 2008, ch 37 , § 44. https://library.partnertax.ai/us-sd/stat/10-3-40 Source: SL 1957, ch 477 , § 12; SDC Supp 1960, § 57.03A12. https://library.partnertax.ai/us-sd/stat/10-3-41 Source: SL 1995, ch 57 , § 34; SL 1996, ch 73 , § 4A; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-4-1 Source: SL 1897, ch 28 , § 2; RPolC 1903, § 2053; RC 1919, § 6667; SDC 1939, § 57.0310; SL 1992, ch 80 , § 11. https://library.partnertax.ai/us-sd/stat/10-4-2 Source: SDC 1939, § 57.0312; SL 1974, ch 88 , § 3; SL 1987, ch 29 , § 3; SL 1992, ch 74 , § 1; SL 1997, ch 51 , § 1; SL 2025, ch 44 , § 1. https://library.partnertax.ai/us-sd/stat/10-4-3 Source: SL 1903, ch 173 , § 5; RC 1919, § 6706; SDC 1939, § 57.0312. https://library.partnertax.ai/us-sd/stat/10-4-4 Source: SL 1897, ch 28 , § 3; RPolC 1903, § 2054; RC 1919, § 6668; SDC 1939, § 57.0312. https://library.partnertax.ai/us-sd/stat/10-4-5 Source: SL 1897, ch 28 , § 3; RPolC 1903, § 2054; RC 1919, § 6668; SDC 1939, § 57.0312. https://library.partnertax.ai/us-sd/stat/10-4-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-4-7 Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-4-8 Source: SDC 1939, § 57.0311 as added by SL 1961, ch 439 . https://library.partnertax.ai/us-sd/stat/10-4-9 Source: SL 1897, ch 28 , § 5; RPolC 1903, § 2056; RC 1919, § 6670; SL 1919, ch 106 ; SL 1927, ch 46 , § 2; SL 1929, ch 243 ; SDC 1939, § 57.0311 (3); SL 1986, ch 83 , § 1; SL 1995, ch 54 , § 1. https://library.partnertax.ai/us-sd/stat/10-4-10 Source: SL 1929, ch 243 ; SDC 1939, § 57.0311(3); SL 1986, ch 83 , § 5. https://library.partnertax.ai/us-sd/stat/10-4-11 Source: SL 1927, ch 46 , § 2; SL 1929, ch 243 ; SDC 1939, § 57.0311(3)(a); SL 1986, ch 83 , § 6. https://library.partnertax.ai/us-sd/stat/10-4-12 Source: SL 1927, ch 46 , § 2; SL 1929, ch 243 ; SDC 1939, § 57.0311(3)(b); SL 1986, ch 83 , § 7; SL 2004, ch 81 , § 4. https://library.partnertax.ai/us-sd/stat/10-4-13 Source: SDC 1939, § 57.0311(2); SL 1967, ch 317 ; SL 1986, ch 83 , § 8; SL 1989, ch 84 ; SL 1991, ch 78 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 63; SL 2018, ch 58 , § 1. https://library.partnertax.ai/us-sd/stat/10-4-14 Source: SL 1897, ch 28 , § 5; RPolC 1903, § 2056; RC 1919, § 6670; SL 1919, ch 106 ; SDC 1939, § 57.0311 (1). https://library.partnertax.ai/us-sd/stat/10-4-15 Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316 ; SL 1986, ch 83 , § 9; SL 1991, ch 80 ; SL 1994, ch 74 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 36 , § 2; SL 2006, ch 37 , § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-4-16 Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316 . https://library.partnertax.ai/us-sd/stat/10-4-17 Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316 . https://library.partnertax.ai/us-sd/stat/10-4-18 Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316 . https://library.partnertax.ai/us-sd/stat/10-4-19 Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316 ; SL 1988, ch 84 ; SL 1995, ch 54 , § 2; SL 1996, ch 63 , § 3. https://library.partnertax.ai/us-sd/stat/10-4-20 Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-4-21 Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-4-22 Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316 . https://library.partnertax.ai/us-sd/stat/10-4-23 Source: SL 1897, ch 28 , § 24; RPolC 1903, § 2084; RC 1919, § 6699; SDC 1939, § 57.0314. https://library.partnertax.ai/us-sd/stat/10-4-24 Source: SDC 1939, § 57.0311 (7); SL 1939, ch 262 ; SL 1972, ch 233 , § 1; SL 1989, ch 82 , § 41; SL 1992, ch 60 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-4-25 Source: SL 1897, ch 28 , § 5; RPolC 1903, § 2056; RC 1919, § 6670; SL 1919, ch 106 ; SDC 1939, § 57.0311 (4). https://library.partnertax.ai/us-sd/stat/10-4-26 Source: SL 1945, ch 180 , § 1; SL 1953, ch 461 ; SDC Supp 1960, § 57.1004-1; SL 1992, ch 80 , § 16. https://library.partnertax.ai/us-sd/stat/10-4-27 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-4-28 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-4-29 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-4-30 Source: SL 1980, ch 74 , § 12. https://library.partnertax.ai/us-sd/stat/10-4-31 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-4-35 Source: SL 1994, ch 75 , § 2. https://library.partnertax.ai/us-sd/stat/10-4-36 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-4-39 Source: SL 2006, ch 37 , § 1; SL 2009, ch 39 , § 5; SL 2010, ch 45 , § 5; SL 2011, ch 48 , § 5; SL 2012, ch 59 , § 5; SL 2013, ch 42 , § 5; SL 2014, ch 54 , § 5; SL 2015, ch 62 , § 5; SL 2016, ch 54 , § 6. https://library.partnertax.ai/us-sd/stat/10-4-40 Source: SL 2007, ch 45 , § 1; SL 2008, ch 39 , § 1, eff. Nov. 1, 2007; SL 2008, ch 40 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2019, ch 59 , § 1; SL 2024, ch 34 , § 1. Effective July 1, 2026 10-4-40 . Partial exemption--Owner-occupied dwellings of certain disabled veterans. Two hundred thousand dollars of the full and true value of the total amount of a dwelling or portion thereof classified as owner-occupied pursuant to §§ 10-13-39 to 10-13-40.4 , inclusive, which is https://library.partnertax.ai/us-sd/stat/10-4-41 Source: SL 2010, ch 46 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2019, ch 59 , § 2; SL 2022, ch 27 , § 1; SL 2024, ch 34 , § 2. Effective July 1, 2026 10-4-41 . Partial exemption--Owner-occupied dwellings of surviving spouses of certain veterans. Two hundred thousand dollars of the full and true value of the total amount of a dwelling, or portion thereof, classified as owner-occupied pursuant to §§ 10-13-39 to 10-13-40.4 , inclusive, is exempt from property taxation if https://library.partnertax.ai/us-sd/stat/10-4-42 Source: SL 2010, ch 47 , § 1. https://library.partnertax.ai/us-sd/stat/10-4-43 Source: SL 2010, ch 47 , § 2. https://library.partnertax.ai/us-sd/stat/10-4-44 Source: SL 2010, ch 47 , § 3. https://library.partnertax.ai/us-sd/stat/10-4-45 Source: SL 2010, ch 47 , § 4. https://library.partnertax.ai/us-sd/stat/10-4-46 Source: SL 2013, ch 43 , § 1. https://library.partnertax.ai/us-sd/stat/10-5-1 Source: SDC 1939, § 57.0323; SL 1989, ch 82 , § 41. https://library.partnertax.ai/us-sd/stat/10-5-2 Source: SDC 1939, § 57.0323; SL 1992, ch 60 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-5-3 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-5-5 Source: SL 1901, ch 55 , § 1; RPolC 1903, § 2059; RC 1919, § 6673; SDC 1939, § 57.0323; SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-5-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-5-7 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-5-8 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-5-15 Source: SDC 1939, § 57.0329; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-5-16 Source: SDC 1939, § 57.0329; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-5-17 Source: SDC 1939, § 57.0329; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-5-18 Source: SL 1982, ch 88 . https://library.partnertax.ai/us-sd/stat/10-6-1 Source: SL 1897, ch 28 , § 1; RPolC 1903, § 2052; RC 1919, § 6666; SDC 1939, § 57.0301; SL 1976, ch 89 ; SL 1980, ch 77 , § 2; SL 1989, ch 86 , § 10; SL 2021, ch 44 , §§ 1, 44. https://library.partnertax.ai/us-sd/stat/10-6-2 Source: SL 1897, ch 28 , § 6; RPolC 1903, § 2057; RC 1919, § 6671; SL 1919, ch 112 , § 1; SDC 1939, § 57.0322; SL 1939, ch 264 ; SL 1941, ch 333 ; SL 1943, ch 284 ; SL 1947, ch 399 ; SL 1957, ch 458 ; SL 1967, ch 318 ; SL 1979, ch 66 , § 1; SL 1992, ch 80 , § 29; SL 1993, ch 86 , § 37; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-3 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-4 Source: SDC 1939, § 57.0203; SL 1992, ch 80 , § 32; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-5 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-7 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-8 Source: SL 1955, ch 422 , § 24; SL 1957, ch 477 , § 13; SDC Supp 1960, § 57.03A13; SL 1992, ch 80 , § 35; SL 2021, ch 44 , §§ 5, 44. https://library.partnertax.ai/us-sd/stat/10-6-9 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-11 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-17 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-18 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-19 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-23 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-25 Source: SDC 1939, § 57.0340; SL 1989, ch 82 , § 29; SL 2000, ch 42 , § 5; SL 2021, ch 44 , §§ 9, 44. https://library.partnertax.ai/us-sd/stat/10-6-26 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-28 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-29 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-30 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-31 Source: SL 1931, ch 256 ; SL 1933, ch 191 , § 1; SDC 1939, § 57.0332; SL 1953, ch 458 ; SL 1964, ch 210 ; SL 1965, ch 282 , § 1; SL 1967, ch 319 ; SL 1977, ch 81 , § 1; SL 1978, ch 71 , § 1; SL 1979, ch 63 , § 2; SL 1989, ch 82 , § 41; SL 2008, ch 41 , § 1; SL 2015, ch 65 , § 2; SL 2021, ch 44 , §§ 10, 44. https://library.partnertax.ai/us-sd/stat/10-6-32 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-33 Source: SL 1897, ch 28 , § 25; RPolC 1903, § 2085; RC 1919, § 6700; SDC 1939, § 57.0334; SL 1957, ch 459 , § 1; SL 1977, ch 86 , § 1; SL 1989, ch 86 , § 1; SL 1989, ch 87 , § 1; SL 1992, ch 60 , § 2; SL 2021, ch 44 , §§ 15, 44. https://library.partnertax.ai/us-sd/stat/10-6-34 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-37 Source: SL 1890, ch 24 , § 1; RPolC 1903, § 2096; RC 1919, § 6715; SDC 1939, § 57.0335; SL 1989, ch 82 , § 30; SL 2021, ch 44 , §§ 34, 44. https://library.partnertax.ai/us-sd/stat/10-6-38 Source: PolC 1877, ch 28, § 26; SL 1881, ch 118 , § 2; SL 1883, ch 98 , § 1; CL 1887, § 1582; RPolC 1903, § 2101; RC 1919, § 6718; SDC 1939, § 57.0344; SL 2021, ch 44 , §§ 35, 44. https://library.partnertax.ai/us-sd/stat/10-6-39 Source: PolC 1877, ch 28, § 26; SL 1881, ch 118 , § 2; SL 1883, ch 98 , § 1; CL 1887, § 1582; RPolC 1903, § 2101; RC 1919, § 6718; SDC 1939, § 57.0344; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-40 Source: SL 1899, ch 40 , § 3; RPolC 1903, § 2102; RC 1919, § 6719; SDC 1939, § 57.0344; SL 1989, ch. 82, § 41; SL 1992, ch 60 , § 2; SL 2021, ch 44 , §§ 36, 44. https://library.partnertax.ai/us-sd/stat/10-6-41 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-43 Source: SL 1951, ch 460 ; SDC Supp 1960, § 57.0352; SL 1989, ch. 82, § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44 , §§ 37, 44. https://library.partnertax.ai/us-sd/stat/10-6-44 Source: SDC 1939, § 57.0345; SL 1951, ch 436 ; SL 1969, ch 262 , § 3; SL 1979, ch 66 , § 5; SL 1989, ch 82 , § 41; SL 1991, ch 84 ; SL 1994, ch 74 , § 2; SL 2001, ch 49 , § 2; SL 2021, ch 44 , §§ 38, 44. https://library.partnertax.ai/us-sd/stat/10-6-45 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-46 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-48 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-49 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-50 Source: SL 1988, ch 88 ; SL 1989, ch 88 , § 1; SL 1993, ch 86 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2012, ch 61 , § 1; SL 2020, ch 40 , § 1; SL 2021, ch 44 , §§ 39, 44. https://library.partnertax.ai/us-sd/stat/10-6-51 Source: SL 1990, ch 71 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-52 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-56 Source: SL 1993, ch 82 , § 2A; SL 2020, ch 39 , § 10; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-57 Source: SL 1993, ch 82 , § 4; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-58 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-66 Source: SL 1993, ch 81 , § 12; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-67 Source: SL 1993, ch 81 , § 13; SL 2000, ch 42 , § 21; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-68 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-69 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-70 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-71 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-72 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-73 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-74 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6-75 Source: SL 2007, ch 46 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44 , §§ 40, 44. https://library.partnertax.ai/us-sd/stat/10-6-78 Source: SL 2009, ch 42 , § 1, eff. Nov. 1, 2008; SL 2021, ch 44 , §§ 42, 44. https://library.partnertax.ai/us-sd/stat/10-6-101 Source: SL 1897, ch 28 , § 1; RPolC 1903, § 2052; RC 1919, § 6666; SDC 1939, § 57.0301; SL 1976, ch 89 ; SL 1980, ch 77 , § 2; SL 1989, ch 86 , § 10; SDCL § 10-6-1; SL 2021, ch 44 , §§ 1, 44. https://library.partnertax.ai/us-sd/stat/10-6-102 Source: SL 1988, ch 94 , § 3; SDCL § 10-6-1.1; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-103 Source: SL 1988, ch 94 , § 4; SDCL § 10-6-1.2; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-104 Source: SL 1997, ch 61 , § 13; SL 2000, ch 45 , § 1; SDCL § 10-6-1.3; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-105 Source: SL 1897, ch 28 , § 6; RPolC 1903, § 2057; RC 1919, § 6671; SL 1919, ch 112 , § 1; SDC 1939, § 57.0322; SL 1939, ch 264 ; SL 1941, ch 333 ; SL 1943, ch 284 ; SL 1947, ch 399 ; SL 1957, ch 458 ; SL 1967, ch 318 ; SL 1979, ch 66 , § 1; SL 1992, ch 80 , § 29; SL 1993, ch 86 , § 37; SDCL § 10-6-2; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-106 Source: SL 1977, ch 47 , § 4; SL 1994, ch 48 , § 6; SDCL § 10-6-31.2; SL 2021, ch 44 , §§ 12, 44. https://library.partnertax.ai/us-sd/stat/10-6-107 Source: SL 2021, ch 44 , §§ 4, 44. https://library.partnertax.ai/us-sd/stat/10-6-108 Source: SL 1955, ch 422 , § 24; SL 1957, ch 477 , § 13; SDC Supp 1960, § 57.03A13; SL 1992, ch 80 , § 35; SDCL § 10-6-8; SL 2021, ch 44 , §§ 5, 44. https://library.partnertax.ai/us-sd/stat/10-6-109 Source: SDC 1939, § 57.0340; SL 1989, ch 82 , § 29; SL 2000, ch 42 , § 5; SDCL § 10-6-25; SL 2021, ch 44 , §§ 9, 44. https://library.partnertax.ai/us-sd/stat/10-6-110 Source: SL 1931, ch 256 ; SL 1933, ch 191 , § 1; SDC 1939, § 57.0332; SL 1953, ch 458 ; SL 1964, ch 210 ; SL 1965, ch 282 , § 1; SL 1967, ch 319 ; SL 1977, ch 81 , § 1; SL 1978, ch 71 , § 1; SL 1979, ch 63 , § 2; SL 1989, ch 82 , § 41; SL 2008, ch 41 , § 1; SL 2015, ch 65 , § 2; SDCL § 10-6-110; SL 2021, ch 44 , §§ 10, 44. https://library.partnertax.ai/us-sd/stat/10-6-111 Source: SL 1974, ch 90 ; SDCL § 10-6-31.1; SL 2021, ch 44 , §§ 11, 44. https://library.partnertax.ai/us-sd/stat/10-6-112 Source: SL 1979, ch 65 ; SL 1991, ch 81 ; SL 1992, ch 77 ; SL 1992, ch 78 ; SL 1993, ch 83 ; SL 1998, ch 51 , § 7; SL 2008, ch 44 , § 18, eff. July 1, 2009; SL 2016, ch 57 , § 1; SL 2017, ch 62 , § 1; SL 2021, ch 44 , §§ 13, 44; SDCL § 10-6-31.3; SL 2021, ch 45 , § 1. https://library.partnertax.ai/us-sd/stat/10-6-113 Source: SL 1994, ch 81 , § 1; SDCL § 10-6-31.4; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-114 Source: SL 1994, ch 81 , § 2; SDCL § 10-6-31.5; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-115 Source: SL 2016, ch 57 , § 2; SDCL § 10-6-31.6; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-116 Source: SL 2017, ch 63 , § 1; SL 2018, ch 60 , § 1; SDCL § 10-6-31.7; SL 2021, ch 44 , § 44; SL 2021, ch 46 , § 1. https://library.partnertax.ai/us-sd/stat/10-6-117 Source: SL 2017, ch 63 , § 2; SDCL § 10-6-31.8; SL 2021, ch 44 , §§ 14, 44; SL 2021, ch 46 , § 2. https://library.partnertax.ai/us-sd/stat/10-6-118 Source: SL 2017, ch 63 , § 3; SDCL § 10-6-31.9; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-119 Source: SL 1897, ch 28 , § 25; RPolC 1903, § 2085; RC 1919, § 6700; SDC 1939, § 57.0334; SL 1957, ch 459 , § 1; SL 1977, ch 86 , § 1; SL 1989, ch 86 , § 1; SL 1989, ch 87 , § 1; SL 1992, ch 60 , § 2; SDCL § 10-6-33; SL 2021, ch 44 , §§ 15, 44. https://library.partnertax.ai/us-sd/stat/10-6-120 Source: SL 1970, ch 79 , § 4; SL 2008, ch 44 , § 15, eff. July 1, 2009; SDCL § 10-6-33.3; SL 2021, ch 44 , §§ 17, 44. https://library.partnertax.ai/us-sd/stat/10-6-121 Source: SL 1989, ch 86 , § 6; SL 1990, ch 71 , § 1; SL 1993, ch 84 , § 3; SDCL § 10-6-33.8; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-122 Source: SL 1989, ch 86 , § 7; SL 1990, ch 71 , §§ 2, 9; SDCL § 10-6-33.9; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-123 Source: SL 1990, ch 71 , § 6; SDCL § 10-6-33.12; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-124 Source: SL 1990, ch 71 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 44 , § 13; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-33.13; SL 2021, ch 44 , § 44. Effective July 1, 2026 10-6-124 . Promulgation of rules. The secretary of the department may promulgate rules pursuant to chapter 1-26 concerning the: (1) Collection and tabulation of information required to determine median appraisal or sales assessment ratio, and coefficient of dispersion; (2) Criteria to https://library.partnertax.ai/us-sd/stat/10-6-125 Source: SL 1998, ch 55 , § 1; SL 1999, ch 43 , § 1; SL 2021, ch 43 , § 10; SDCL § 10-6-33.21; SL 2021, ch 44 , §§ 20, 44. https://library.partnertax.ai/us-sd/stat/10-6-126 Source: SL 1999, ch 43 , § 2; SDCL § 10-6-33.22; SL 2021, ch 44 , §§ 21, 44. https://library.partnertax.ai/us-sd/stat/10-6-127 Source: SL 2008, ch 44 , § 5; SL 2009, ch 40 , § 1; SDCL § 10-6-33.28; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-128 Source: SL 2008, ch 44 , § 6; SL 2009, ch 40 , § 2; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 49 , § 1; SL 2020, ch 37 , § 1; SDCL § 10-6-33.29; SL 2021, ch 44 , § 44. Effective July 1, 2026 10-6-128 . Agricultural income value--Contracting authority--Determination--Database of cropland data--Report required. The secretary of the department may contract with one or more qualified entities for the purpose of creating or maintaining a database to determine the agricultu https://library.partnertax.ai/us-sd/stat/10-6-129 Source: SL 2008, ch 44 , § 7; SDCL § 10-6-33.30; SL 2021, ch 44 , § 44. Effective July 1, 2026 10-6-129 . Recommendations permitted--Factors used for percentage of annual earning capacity--Deadline to submit. An entity contracting with the department pursuant to § 10-6-128 may submit recommendations regarding the factors to use for the percentage of annual earning capacity to be used to determine the agricultural income value of the land pursuant to § 10-6-127 . Any recommendations under this se https://library.partnertax.ai/us-sd/stat/10-6-130 Source: SL 2008, ch 44 , § 9; SDCL § 10-6-33.32; SL 2021, ch 43 , § 11; SL 2021, ch 44 , §§ 23, 44; SL 2022, ch 28 , § 1; SL 2025, ch 45 , § 1. https://library.partnertax.ai/us-sd/stat/10-6-131 Source: SL 2008, ch 44 , § 8; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 50 , § 1; SL 2013, ch 44 , § 1; SL 2020, ch 38 , § 1; SDCL § 10-6-33.31; SL 2021, ch 44 , §§ 22, 44; SL 2024, ch 35 , § 1; SL 2025, ch 45 , § 2. https://library.partnertax.ai/us-sd/stat/10-6-132 Source: SL 2008, ch 44 , § 10; SDCL § 10-6-33.33; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-133 Source: SL 2008, ch 44 , § 11; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-33.34; SL 2021, ch 44 , §§ 24, 44. https://library.partnertax.ai/us-sd/stat/10-6-134 Source: SL 2008, ch 44 , § 12 as amended by SL 2008, ch 42 , § 2; SL 2009, ch 41 , § 1; SL 2013, ch 45 , § 1; SDCL § 10-6-33.35; SL 2021, ch 44 , §§ 25, 44; SL 2023, ch 28 , § 1. Effective July 1, 2026 10-6-134 . Repealed. Source: SL 2008, ch 44 , § 12 as amended by SL 2008, ch 42 , § 2; SL 2009, ch 41 , § 1; SL 2013, ch 45 , § 1; SDCL § 10-6-33.35; SL 2021, ch 44 , §§ 25, 44; SL 2023, ch 28 , § 1; SL 2026, ch 41 , § 4. https://library.partnertax.ai/us-sd/stat/10-6-135 Source: SL 2021, ch 44 , § 26. Effective July 1, 2026 10-6-135 . Repealed. Source: SL 2021, ch 44 , § 26; SL 2026, ch 41 , § 5. https://library.partnertax.ai/us-sd/stat/10-6-136 Source: SL 1978, ch 72 , § 14; SL 1990, ch 73 ; SDCL § 10-6-34.1; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-137 Source: SL 1970, ch 81 , § 2; SL 1974, ch 91 , § 3; SL 1977, ch 82 , § 1; SL 1986, ch 84 ; SL 1987, ch 85 ; SL 1991, ch 83 , § 1; SL 1993, ch 85 , § 3; SL 1994, ch 78 , § 1; SL 1994, ch 79 , § 3; SL 2000, ch 42 , § 12; SL 2019, ch 61 , § 2; SL 2020, ch 39 , § 1; SDCL § 10-6-35.2; SL 2021, ch 44 , § 44; SL 2022, ch 29 , § 1. Effective July 1, 2026 10-6-137 . Discretionary formula for reduced taxation--New structures and additions--Partially constructed structures. Following the construction of an https://library.partnertax.ai/us-sd/stat/10-6-138 Source: SL 1974, ch 91 , § 2; SL 1977, ch 82 , § 2; SL 1993, ch 82 , § 3; SL 1993, ch 85 , § 4; SL 1994, ch 79 , § 4; SL 2020, ch 39 , § 4; SDCL § 10-6-138; SL 2021, ch 44 , § 44; SL 2022, ch 29 , § 3. https://library.partnertax.ai/us-sd/stat/10-6-139 Source: SL 1991, ch 64 , § 10; SL 2020, ch 39 , § 7; SDCL § 10-6-35.23; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-141 Source: SL 1993, ch 82 , § 2A; SL 2020, ch 39 , § 10; SDCL § 10-6-56; SL 2021, ch 44 , § 44; SL 2022, ch 29 , § 4. https://library.partnertax.ai/us-sd/stat/10-6-142 Source: SL 1993, ch 82 , § 4; SDCL § 10-6-57; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-143 Source: SL 1993, ch 81 , § 12; SDCL § 10-6-66; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-144 Source: SL 1993, ch 81 , § 13; SL 2000, ch 42 , § 21; SDCL § 10-6-67; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-145 Source: SL 1989, ch 85 , § 1; SDCL § 10-6-36.1; SL 2021, ch 44 , §§ 31, 44. https://library.partnertax.ai/us-sd/stat/10-6-146 Source: SL 1989, ch 85 , § 1A; SDCL § 10-6-36.2; SL 2021, ch 44 , §§ 32, 44. https://library.partnertax.ai/us-sd/stat/10-6-147 Source: SL 1989, ch 85 , § 1B; SDCL § 10-6-36.3; SL 2021, ch 44 , §§ 33, 44. https://library.partnertax.ai/us-sd/stat/10-6-148 Source: SL 1890, ch 24 , § 1; RPolC 1903, § 2096; RC 1919, § 6715; SDC 1939, § 57.0335; SL 1989, ch 82 , § 30; SDCL § 10-6-37; SL 2021, ch 44 , §§ 34, 44. https://library.partnertax.ai/us-sd/stat/10-6-149 Source: PolC 1877, ch 28, § 26; SL 1881, ch 118 , § 2; SL 1883, ch 98 , § 1; CL 1887, § 1582; RPolC 1903, § 2101; RC 1919, § 6718; SDC 1939, § 57.0344; SDCL § 10-6-38; SL 2021, ch 44 , §§ 35, 44. https://library.partnertax.ai/us-sd/stat/10-6-150 Source: PolC 1877, ch 28, § 26; SL 1881, ch 118 , § 2; SL 1883, ch 98 , § 1; CL 1887, § 1582; RPolC 1903, § 2101; RC 1919, § 6718; SDC 1939, § 57.0344; SDCL § 10-6-39; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-151 Source: SL 1899, ch 40 , § 3; RPolC 1903, § 2102; RC 1919, § 6719; SDC 1939, § 57.0344; SL 1989, ch. 82, § 41; SL 1992, ch 60 , § 2; SDCL § 10-6-40; SL 2021, ch 44 , §§ 36, 44. https://library.partnertax.ai/us-sd/stat/10-6-152 Source: SL 1951, ch 460 ; SDC Supp 1960, § 57.0352; SL 1989, ch. 82, § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-43; SL 2021, ch 44 , §§ 37, 44. https://library.partnertax.ai/us-sd/stat/10-6-153 Source: SDC 1939, § 57.0345; SL 1951, ch 436 ; SL 1969, ch 262 , § 3; SL 1979, ch 66 , § 5; SL 1989, ch 82 , § 41; SL 1991, ch 84 ; SL 1994, ch 74 , § 2; SL 2001, ch 49 , § 2; SDCL § 10-6-44; SL 2021, ch 44 , §§ 38, 44. https://library.partnertax.ai/us-sd/stat/10-6-154 Source: SL 1988, ch 88 ; SL 1989, ch 88 , § 1; SL 1993, ch 86 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2012, ch 61 , § 1; SL 2020, ch 40 , § 1; SDCL § 10-6-50; SL 2021, ch 44 , §§ 39, 44; SL 2024, ch 34 , § 3. https://library.partnertax.ai/us-sd/stat/10-6-155 Source: SL 2007, ch 46 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-75; SL 2021, ch 44 , §§ 40, 44. https://library.partnertax.ai/us-sd/stat/10-6-156 Source: SL 1990, ch 71 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-51; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-6-157 Source: SL 2009, ch 42 , § 1, eff. Nov. 1, 2008; SDCL § 10-6-78; SL 2021, ch 44 , §§ 42, 44. https://library.partnertax.ai/us-sd/stat/10-6-158 Source: SL 2025, ch 46 , § 1. https://library.partnertax.ai/us-sd/stat/10-6A-1 Source: SL 1980, ch 74 , § 1; SL 1981, ch 81 , § 1; SL 1981, ch 82 ; SL 1983, ch 69 , § 1; SL 1990, ch 74 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 45 , § 1; SL 2008, ch 46 , § 1; SL 2009, ch 39 , § 6; SL 2010, ch 45 , § 6; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2011, ch 48 , § 6; SL 2012, ch 59 , § 6; SL 2013, ch 42 , § 6; SL 2014, ch 54 , § 6; SL 2015, ch 62 , § 6; SL 2016, ch 54 , § 7; SL 2019, ch 216 , § 24; SL 2022, ch 30 , § 1. https://library.partnertax.ai/us-sd/stat/10-6A-2 Source: SL 1980, ch 74 , § 2; SL 1981, ch 81 , § 2; SL 1984, ch 65 , § 1; SL 1990, ch 74 , § 2; SL 1993, ch 87 ; SL 1998, ch 56 , § 1; SL 2002, ch 50 , § 1; SL 2004, ch 82 , § 1, eff. Feb. 12, 2004; SL 2008, ch 45 , § 2; SL 2022, ch 30 , § 2; SL 2025, ch 46 , § 4. https://library.partnertax.ai/us-sd/stat/10-6A-3 Source: SL 1980, ch 74 , § 3; SL 1984, ch 65 , § 2; SL 1996, ch 64 ; SL 2004, ch 82 , § 2, eff. Feb. 12, 2004; SL 2007, ch 47 , § 1; SL 2022, ch 30 , § 3; SL 2025, ch 46 , § 5. https://library.partnertax.ai/us-sd/stat/10-6A-4 Source: SL 1980, ch 74 , § 4; SL 1981, ch 81 , § 3; SL 1994, ch 74 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 39 , § 1; SL 2008, ch 45 , § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-6A-5 Source: SL 1980, ch 74 , § 5; SL 1981, ch 81 , § 4. https://library.partnertax.ai/us-sd/stat/10-6A-6 Source: SL 1980, ch 74 , § 6. https://library.partnertax.ai/us-sd/stat/10-6A-7 Source: SL 1980, ch 74 , § 7; SL 1981, ch 81 , § 5. https://library.partnertax.ai/us-sd/stat/10-6A-8 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6A-9 Source: SL 1980, ch 74 , § 9. https://library.partnertax.ai/us-sd/stat/10-6A-10 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-6A-11 Source: SL 1980, ch 74 , § 11. Effective July 1, 2026 10-6A-11 . Refund eligibility unaffected. Property tax relief granted through the provisions of this chapter does not affect a person's eligibility for a retail sales and service tax refund under the provisions of chapter 10-45A . Source: SL 1980, ch 74 , § 11; SL 2026, ch 37 , § 4. https://library.partnertax.ai/us-sd/stat/10-6A-12 Source: SL 2008, ch 45 , § 4. https://library.partnertax.ai/us-sd/stat/10-6B-1 Source: SL 1987, ch 86 , § 1; SL 2008, ch 46 , § 2; SL 2009, ch 39 , § 7; SL 2010, ch 45 , § 7; SL 2011, ch 48 , § 7; SL 2012, ch 59 , § 7; SL 2013, ch 42 , § 7; SL 2014, ch 54 , § 7; SL 2015, ch 62 , § 7; SL 2016, ch 54 , § 8; SL 2019, ch 216 , § 25. https://library.partnertax.ai/us-sd/stat/10-6B-2 Source: SL 1987, ch 86 , § 2. https://library.partnertax.ai/us-sd/stat/10-6B-3 Source: SL 1987, ch 86 , § 3. https://library.partnertax.ai/us-sd/stat/10-6B-4 Source: SL 1987, ch 86 , § 4. https://library.partnertax.ai/us-sd/stat/10-6B-5 Source: SL 1987, ch 86 , § 5. https://library.partnertax.ai/us-sd/stat/10-6B-6 Source: SL 1987, ch 86 , § 6; SL 1988, ch 96 , § 6; SL 1992, ch 79 ; SL 2023, ch 29 , § 15. https://library.partnertax.ai/us-sd/stat/10-6B-7 Source: SL 1987, ch 86 , § 7; SL 1988, ch 96 , § 7; SL 2023, ch 29 , § 16. https://library.partnertax.ai/us-sd/stat/10-6B-8 Source: SL 1987, ch 86 , § 8. https://library.partnertax.ai/us-sd/stat/10-6B-9 Source: SL 1987, ch 86 , § 9; SL 1994, ch 74 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-6B-10 Source: SL 1987, ch 86 , § 10. https://library.partnertax.ai/us-sd/stat/10-6B-11 Source: SL 1987, ch 86 , § 11. https://library.partnertax.ai/us-sd/stat/10-6B-12 Source: SL 1987, ch 86 , § 12. https://library.partnertax.ai/us-sd/stat/10-6B-13 Source: SL 1987, ch 86 , § 13. https://library.partnertax.ai/us-sd/stat/10-6B-14 Source: SL 1987, ch 86 , § 14. https://library.partnertax.ai/us-sd/stat/10-6B-15 Source: SL 1987, ch 86 , § 15. Effective July 1, 2026 10-6B-15 . No denial of reduction because of refund or freeze. A person who receives a retail sales and service tax refund under chapter 10-45A or a real property tax assessment freeze under chapter 10-6A may not be denied a property tax reduction under this chapter because of the refund or freeze. Source: SL 1987, ch 86 , § 15; SL 2026, ch 37 , § 5. https://library.partnertax.ai/us-sd/stat/10-6C-1 Source: SL 2023, ch 29 , § 1. https://library.partnertax.ai/us-sd/stat/10-6C-2 Source: SL 2023, ch 29 , § 2. https://library.partnertax.ai/us-sd/stat/10-6C-3 Source: SL 2023, ch 29 , § 3. https://library.partnertax.ai/us-sd/stat/10-6C-4 Source: SL 2023, ch 29 , § 4. https://library.partnertax.ai/us-sd/stat/10-6C-5 Source: SL 2023, ch 29 , § 5. https://library.partnertax.ai/us-sd/stat/10-6C-6 Source: SL 2023, ch 29 , § 6. https://library.partnertax.ai/us-sd/stat/10-6C-7 Source: SL 2023, ch 29 , § 7. Effective July 1, 2026 10-6C-7 . Repealed. Source: SL 2023, ch 29 , § 7; SL 2026, ch 37 , § 11. https://library.partnertax.ai/us-sd/stat/10-6C-8 Source: SL 2023, ch 29 , § 8. https://library.partnertax.ai/us-sd/stat/10-6C-9 Source: SL 2023, ch 29 , § 9. https://library.partnertax.ai/us-sd/stat/10-6C-10 Source: SL 2023, ch 29 , § 10. https://library.partnertax.ai/us-sd/stat/10-6C-11 Source: SL 2023, ch 29 , § 11. https://library.partnertax.ai/us-sd/stat/10-9-1 Source: SL 1961, ch 450 , § 1; SL 1965, ch 294 , § 1; SL 1974, ch 92 , § 3; SL 1987, ch 29 , § 4; SL 2025, ch 44 , § 3. https://library.partnertax.ai/us-sd/stat/10-9-2 Source: SL 1961, ch 450 , § 2; SL 1974, ch 92 , § 1; SL 1979, ch 18 , § 2; SL 1980, ch 75 , § 1. https://library.partnertax.ai/us-sd/stat/10-9-3 Source: SL 1961, ch 450 , § 3; SL 1965, ch 294 , § 2; SL 1979, ch 66 , § 2; SL 1980, ch 76 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-9-4 Source: SL 1961, ch 450 , § 4. https://library.partnertax.ai/us-sd/stat/10-9-5 Source: SL 1961, ch 450 , § 13; SL 1970, ch 69 ; SL 1982, ch 86 , § 10. https://library.partnertax.ai/us-sd/stat/10-9-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-9-7 Source: SL 1961, ch 450 , § 6; SL 1965, ch 294 , § 3; SL 1992, ch 81 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-9-8 Source: SL 1961, ch 450 , § 5. https://library.partnertax.ai/us-sd/stat/10-9-9 Source: SL 1961, ch 450 , § 7; SL 1980, ch 75 , § 2. https://library.partnertax.ai/us-sd/stat/10-9-10 Source: SL 1961, ch 450 , § 8; SL 1972, ch 57 , § 2; SL 1985, ch 71 , § 2; SL 1990, ch 75 ; SL 1999, ch 46 , § 1. https://library.partnertax.ai/us-sd/stat/10-9-11 Source: SL 1961, ch 450 , § 14; SL 1965, ch 294 , § 4; SL 1974, ch 88 , § 1; SL 1982, ch 86 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-9-12 Source: SL 1961, ch 450 , § 10; SL 1977, ch 83 ; SL 1981, ch 83 ; SL 1984, ch 319 , § 37; SL 1985, ch 71 , § 1; SL 1999, ch 53 , § 1; SL 2000, ch 226 , § 2. https://library.partnertax.ai/us-sd/stat/10-9-13 Source: SL 1961, ch 450 , § 11; SL 1968, ch 263 , § 3; SL 1992, ch 80 , § 93. https://library.partnertax.ai/us-sd/stat/10-9-14 Source: SL 1961, ch 450 , § 12; SL 1980, ch 75 , § 3. https://library.partnertax.ai/us-sd/stat/10-9-15 Source: SL 1961, ch 450 , § 9. https://library.partnertax.ai/us-sd/stat/10-10-1 Source: SL 1931, ch 255 , § 1; SDC 1939, § 57.0412. https://library.partnertax.ai/us-sd/stat/10-10-2 Source: SDC 1939, § 57.0412; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-10-3 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-10-4 Source: SL 1931, ch 255 , § 3; SDC 1939, § 57.0414. https://library.partnertax.ai/us-sd/stat/10-10-5 Source: SL 1931, ch 255 , § 3; SDC 1939, § 57.0414. https://library.partnertax.ai/us-sd/stat/10-10-6 Source: SDC 1939, § 57.0413; SL 1987, ch 82 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-10-7 Source: SL 1931, ch 255 , § 4; SDC 1939, § 57.0415; SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-10-8 Source: SL 1931, ch 255 , § 5; SDC 1939, § 57.0415; SL 1994, ch 73 , § 11. https://library.partnertax.ai/us-sd/stat/10-10-9 Source: SL 1931, ch 255 , § 5; SDC 1939, § 57.0415. https://library.partnertax.ai/us-sd/stat/10-10-10 Source: SDC 1939, § 57.0416; SL 1992, ch 60 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-10-11 Source: SL 1931, ch 255 , § 7; SDC 1939, § 57.0417; SL 1994, ch 73 , § 12; SL 1994, ch 351 , § 12. https://library.partnertax.ai/us-sd/stat/10-10-12 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-10-13 Source: SL 1931, ch 255 , § 7; SDC 1939, § 57.0417; SL 2021, ch 43 , § 12. https://library.partnertax.ai/us-sd/stat/10-10-14 Source: SL 1911, ch 240 , § 1; RC 1919, § 6052; SL 1923, ch 293 ; SDC 1939, § 58.0204. https://library.partnertax.ai/us-sd/stat/10-10-15 Source: SL 1911, ch 240 , § 1; RC 1919, § 6052; SL 1923, ch 293 ; SDC 1939, § 58.0204; SL 1974, ch 282 , § 3; SL 1989, ch. 82, § 41. https://library.partnertax.ai/us-sd/stat/10-10-16 Source: SL 1923, ch 293 ; SDC 1939, § 58.0204; SL 1974, ch 282 , § 4; SL 1989, ch. 82, § 41. https://library.partnertax.ai/us-sd/stat/10-10-17 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-1 Source: SL 1955, ch 422 , § 26; SL 1957, ch 477 , § 14; SDC Supp 1960, § 57.03A14. https://library.partnertax.ai/us-sd/stat/10-11-2 Source: SL 1897, ch 28 , § 40; RPolC 1903, § 2106; RC 1919, § 6723; SL 1919, ch 110 , § 1; SDC 1939, § 57.0346; SL 1992, ch 80 , § 106. https://library.partnertax.ai/us-sd/stat/10-11-3 Source: SL 1919, ch 110 , § 2; SDC 1939, § 57.0346. https://library.partnertax.ai/us-sd/stat/10-11-4 Source: SL 1919, ch 110 , § 2; SDC 1939, § 57.0346; SL 1989, ch. 82, § 41. https://library.partnertax.ai/us-sd/stat/10-11-5 Source: SL 1919, ch 110 , § 2; SDC 1939, § 57.0346; SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-11-6 Source: SL 1919, ch 110 , § 2; SDC 1939, § 57.0346. https://library.partnertax.ai/us-sd/stat/10-11-7 Source: SL 1919, ch 110 , § 3; SDC 1939, § 57.0346. https://library.partnertax.ai/us-sd/stat/10-11-8 Source: SDC 1939, § 57.0346; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-11-9 Source: SL 1897, ch 28 , § 96; RPolC 1903, § 2159; RC 1919, § 6771; SL 1921, ch 126 , § 1; SDC 1939, § 57.1002; SL 1989, ch. 82, § 41. https://library.partnertax.ai/us-sd/stat/10-11-10 Source: SDC 1939, § 57.1002. https://library.partnertax.ai/us-sd/stat/10-11-11 Source: SL 1897, ch 28 , § 96; RPolC 1903, § 2159; RC 1919, § 6771; SL 1921, ch 126 , § 1; SDC 1939, § 57.1002. https://library.partnertax.ai/us-sd/stat/10-11-12 Source: SDC 1939, § 57.1002. https://library.partnertax.ai/us-sd/stat/10-11-13 Source: SL 1890, ch 37 , Art X, §§ 3 to 5; SL 1897, ch 28 , § 36; RPolC 1903, §§ 1261 to 1263, 2098; SL 1905, ch 39 ; SL 1913, ch 119 , §§ 80 to 82; RC 1919, § 6724; SL 1937, ch 240 , § 2; SDC 1939, § 57.0401; SL 1949, ch 408 , § 1; SL 1951, ch 437 ; SL 1953, ch 459 ; SL 1969, ch 262 , § 6; SL 1976, ch 91 , § 45; SL 1977, ch 89 , § 2; SL 1979, ch 66 , § 6; SL 1985, ch 73 ; SL 1989, ch 82 , § 41; SL 1992, ch 82 , § 1; SL 1993, ch 86 , § 4; SL 2010, ch 48 , § 1. https://library.partnertax.ai/us-sd/stat/10-11-14 Source: SL 1890, ch 37 , art X, § 3; SL 1897, ch 28 , § 36; RPolC 1903, § 2098; SL 1905, ch 39 ; SL 1913, ch 119 , § 80; RC 1919, § 6724; SL 1937, ch 240 , § 2; SDC 1939, § 57.0401; SL 1949, ch 408 , § 1; SL 1951, ch 437 ; SL 1953, ch 459 ; SL 1992, ch 60 , § 2; SL 1993, ch 86 , § 5. https://library.partnertax.ai/us-sd/stat/10-11-15 Source: SL 1890, ch 37 , art X, § 3; RPolC 1903, § 1261; SL 1913, ch 119 , § 80; RC 1919, § 6725; SDC 1939, § 57.0402; SL 1977, ch 85 ; SL 1989, ch 82 , § 41; SL 1992, ch 82 , § 2; SL 1993, ch 86 , § 6. https://library.partnertax.ai/us-sd/stat/10-11-16 Source: SDC 1939 § 57.0401; SL 1949, ch 408 , § 1; SL 1951, ch 437 ; SL 1953, ch 459 ; SL 1990, ch 76 ; SL 1991, ch 85 ; SL 1993, ch 86 , § 7; SL 1996, ch 65 , § 1; SL 2002, ch 51 , § 1. https://library.partnertax.ai/us-sd/stat/10-11-17 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-18 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-19 Source: SL 1890, ch 37 , art X, § 5; SL 1897, ch 28 , § 36; RPol C 1903, §§ 1263, 2098; SL 1905, ch 39 ; SL 1913, ch 119 , § 82; RC 1919, § 6724; SL 1937, ch 240 , § 2; SDC 1939, § 57.0401; SL 1949, ch 408 , § 1; SL 1951, ch 437 ; SL 1953, ch 459 ; SL 1976, ch 91 , § 46; SL 1977, ch 89 , § 3; SL 1992, ch 80 , § 109; SL 1993, ch 86 , § 10. https://library.partnertax.ai/us-sd/stat/10-11-20 Source: SL 1890, ch 37 , art X, § 4; SL 1897, ch 28 , § 36; RPol C 1903, §§ 1262, 2098; SL 1905, ch 39 ; SL 1913, ch 119 , § 81; RC 1919, § 6724; SL 1937, ch 240 , § 2; SDC 1939, § 57.0401; SL 1949, ch 408 , § 1; SL 1951, ch 437 ; SL 1953, ch 459 ; SL 1976, ch 91 , § 47; SL 1977, ch 89 , § 4. https://library.partnertax.ai/us-sd/stat/10-11-21 Source: SL 1890, ch 37 , Art X, § 6; RPolC 1903, § 1264; SL 1913, ch 119 , § 83; RC 1919, § 6726; SL 1937, ch 240 , § 3; SDC 1939, § 57.0403; SL 1949, ch 408 , § 2; SL 1969, ch 262 , § 7; SL 1976, ch 91 , § 48; SL 1977, ch 89 , § 5; SL 1979, ch 66 , § 7; SL 1986, ch 86 ; SL 1991, ch 86 ; SL 1993, ch 86 , § 11. https://library.partnertax.ai/us-sd/stat/10-11-22 Source: SDC 1939, § 57.0404; SL 1992, ch 60 , § 2; SL 1993, ch 86 , § 12; SL 2002, ch 51 , § 3. https://library.partnertax.ai/us-sd/stat/10-11-23 Source: SDC 1939, § 57.0404; SL 1970, ch 70 , § 1; SL 1993, ch 86 , § 13; SL 1996, ch 66 , § 1; SL 1999, ch 47 , § 1; SL 2002, ch 51 , § 4. https://library.partnertax.ai/us-sd/stat/10-11-24 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-25 Source: SDC 1939, § 57.0405; SL 1969, ch 262 , § 8; SL 1970, ch 70 , § 2; SL 1976, ch 91 , § 49; SL 1977, ch 86 , § 2; SL 1977, ch 89 , § 6; SL 1979, ch 66 , § 8; SL 1980, ch 78 ; SL 1981, ch 84 ; SL 1986, ch 89 ; SL 1989, ch 87 , § 11; SL 1990, ch 77 ; SL 1993, ch 86 , § 15; SL 2000, ch 49 , § 1; SL 2008, ch 47 , § 1. https://library.partnertax.ai/us-sd/stat/10-11-26 Source: SL 1897, ch 28 , § 41; SL 1901, ch 52 , § 1; RPolC 1903, § 2107; RC 1919, § 6732; SDC 1939, § 57.0409; SL 1992, ch 80 , § 110; SL 1993, ch 86 , § 16; SL 1994, ch 74 , § 6; SL 2021, ch 43 , § 13. https://library.partnertax.ai/us-sd/stat/10-11-27 Source: SDC 1939, § 57.0409; SL 2002, ch 51 , § 5. https://library.partnertax.ai/us-sd/stat/10-11-28 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-29 Source: SL 1917, ch 124 ; RC 1919, § 6729; SDC 1939, § 57.0406; SL 1957, ch 460 ; SL 1976, ch 91 , § 50; SL 1977, ch 89 , § 7; SL 1989, ch. 82, § 41; SL 1993, ch 86 , § 19. https://library.partnertax.ai/us-sd/stat/10-11-30 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-31 Source: SL 1917, ch 124 ; RC 1919, § 6729; SDC 1939, § 57.0406; SL 1957, ch 460 . https://library.partnertax.ai/us-sd/stat/10-11-32 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-34 Source: SDC 1939, § 57.0406; SL 1957, ch 460 ; SL 1993, ch 86 , § 23; SL 2021, ch 43 , § 14. https://library.partnertax.ai/us-sd/stat/10-11-35 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-36 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-38 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-40 Source: SDC 1939, § 57.0405; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-11-41 Source: SDC 1939, § 57.0410; SL 1969, ch 262 , § 9; SL 1979, ch 66 , § 9; SL 1992, ch 80 , § 116; SL 1993, ch 86 , § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-11-42 Source: SDC 1939, § 57.0411; SL 1957, ch 461 , § 1; SL 1972, ch 59 , § 1; SL 1979, ch 66 , § 10; SL 1985, ch 74 ; SL 1988, ch 27 , § 1; SL 1991, ch 87 ; SL 1993, ch 86 , § 26; SL 1994, ch 73 , § 14; SL 1994, ch 74 , § 7; SL 1998, ch 57 , § 1; SL 2002, ch 51 , § 6. https://library.partnertax.ai/us-sd/stat/10-11-43 Source: SDC 1939, § 57.0411 as added by SL 1957, ch 461 , § 1; SL 1972, ch 59 , § 2; SL 1985, ch 75 ; SL 1993, ch 86 , § 30; SL 1994, ch 73 , § 17. https://library.partnertax.ai/us-sd/stat/10-11-44 Source: SL 1907, ch 124 ; SL 1909, ch 193 ; RC 1919, § 6727; SDC 1939, § 57.0411; SL 1957, ch 461 , § 1; SL 1994, ch 351 , § 14; SL 1995, ch 56 , § 1; SL 2005, ch 59 , § 2. https://library.partnertax.ai/us-sd/stat/10-11-45 Source: SL 1907, ch 124 ; SL 1909, ch 193 ; RC 1919, § 6727; SDC 1939, § 57.0411; SL 1957, ch 461 , § 1; SL 1994, ch 73 , § 18. https://library.partnertax.ai/us-sd/stat/10-11-46 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-47 Source: SDC 1939, § 57.0419; SL 1957, ch 461 , § 2; SL 1968, ch 257 ; SL 1977, ch 86 , § 3; SL 1994, ch 73 , § 20; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-11-48 Source: SDC 1939, § 57.0420 (1); SL 1957, ch 461 , § 3; SL 1994, ch 73 , § 21; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-11-49 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-50 Source: SDC 1939, § 57.0420 (3); SL 1957, ch 461 , § 3; SL 1992, ch 80 , § 118; SL 1994, ch 73 , § 22; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-11-51 Source: SDC 1939, § 57.0420 (4); SL 1957, ch 461 , § 3; SL 1979, ch 66 , § 12; SL 1992, ch 80 , § 119; SL 1993, ch 86 , § 32; SL 1994, ch 73 , § 23; SL 1996, ch 73 , § 4B; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-11-52 Source: SDC 1939, § 57.0420 (4); SL 1957, ch 461 , § 3; SL 1979, ch 66 , § 13; SL 1994, ch 73 , § 24; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-11-52 . Assessments not invalidated by late transmittal of certificate. Failure on the part of the Department of Revenue to transmit the certificate required by § 10-11-51 , on or before the fourth Monday of August, does not in any way invalidate the assessment or tax levie https://library.partnertax.ai/us-sd/stat/10-11-53 Source: SL 1915, ch 298 , § 13; RC 1919, § 6590; SDC 1939, § 57.0420 (4); SL 1957, ch 461 , § 3; SL 1992, ch 80 , § 120. https://library.partnertax.ai/us-sd/stat/10-11-54 Source: SL 1978, ch 76 , § 5; SL 1989, ch. 82, § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-11-55 Source: SL 1978, ch 76 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-11-56 Source: SL 1978, ch 76 , § 6; SL 1985, ch 76 , §§ 1, 2; SL 1991, ch 88 . https://library.partnertax.ai/us-sd/stat/10-11-58 Source: SL 1978, ch 76 , § 2; SL 1987, ch 87 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-11-59 Source: SL 1978, ch 76 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-11-60 Source: SL 1978, ch 76 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-11-61 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-62 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-11-63 Source: SL 1987, ch 88 , § 1. https://library.partnertax.ai/us-sd/stat/10-11-64 Source: SL 1987, ch 88 , § 2. https://library.partnertax.ai/us-sd/stat/10-11-65 Source: SL 1994, ch 73 , § 45; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-11-66 Source: SL 1996, ch 68 , § 1. https://library.partnertax.ai/us-sd/stat/10-11-67 Source: SL 1996, ch 68 , § 2; SL 1999, ch 47 , § 2; SL 2002, ch 51 , § 7. https://library.partnertax.ai/us-sd/stat/10-11-68 Source: SL 1996, ch 68 , § 3. https://library.partnertax.ai/us-sd/stat/10-11-69 Source: SL 1996, ch 68 , § 4. https://library.partnertax.ai/us-sd/stat/10-11-70 Source: SL 1996, ch 68 , § 5. https://library.partnertax.ai/us-sd/stat/10-11-71 Source: SL 1996, ch 68 , § 6. https://library.partnertax.ai/us-sd/stat/10-11-72 Source: SL 1996, ch 68 , § 7; SL 2021, ch 43 , § 16. https://library.partnertax.ai/us-sd/stat/10-11-73 Source: SL 1996, ch 68 , § 8. https://library.partnertax.ai/us-sd/stat/10-11-74 Source: SL 1996, ch 68 , § 9. https://library.partnertax.ai/us-sd/stat/10-11-75 Source: SL 1996, ch 68 , § 10. https://library.partnertax.ai/us-sd/stat/10-11-76 Source: SL 1996, ch 68 , § 10A. https://library.partnertax.ai/us-sd/stat/10-11-77 Source: SL 1996, ch 68 , § 11. https://library.partnertax.ai/us-sd/stat/10-11-78 Source: SL 1999, ch 48 , § 2. https://library.partnertax.ai/us-sd/stat/10-12-1 Source: SDC 1939, § 57.0501; SL 1994, ch 73 , § 25; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-12-2 Source: SL 1915, ch 298 , § 14; RC 1919, § 6747; SL 1933, ch 193 ; SDC 1939, § 57.0501. https://library.partnertax.ai/us-sd/stat/10-12-3 Source: SL 1933, ch 193 ; SDC 1939, § 57.0501; SL 1977, ch 87 . https://library.partnertax.ai/us-sd/stat/10-12-4 Source: SL 1933, ch 193 ; SDC 1939, § 57.0501. https://library.partnertax.ai/us-sd/stat/10-12-5 Source: SL 1933, ch 193 ; SDC 1939, § 57.0501. https://library.partnertax.ai/us-sd/stat/10-12-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12-7 Source: SL 1901, ch 50 , § 1; RPolC 1903, § 2135; RC 1919, § 6752; SDC 1939, § 57.0510; SL 1992, ch 73 , § 4. https://library.partnertax.ai/us-sd/stat/10-12-8 Source: SL 1899, ch 41 , § 3; RPolC 1903, § 2137; SL 1905, ch 43 ; SL 1918 (SS), ch 51 ; RC 1919, § 6749; SDC 1939, § 57.0505; SL 1959, ch 434 , § 1; SL 1984, ch 49 , § 3. Effective July 1, 2026 10-12-8 . Annual county levy for general purposes--Estimate of expenses as basis--Limitation. Within ten days after the first Tuesday in September of each year, the board of county commissioners shall levy the necessary taxes for the current fiscal year on all taxable property in the county. The taxes ar https://library.partnertax.ai/us-sd/stat/10-12-9 Source: SDC 1939, § 57.0505 (1) to (7); SL 1945, ch 322 ; SL 1947, ch 44 , § 1; SL 1959, ch 434 , §§ 1, 2; SDC Supp 1960, § 57.0505 (1) to (7), (10), (11); SL 1985, ch 77 , § 2; SL 1987, ch 89 ; SL 1998, ch 58 , § 1; SL 2014, ch 55 , § 2; SL 2021, ch 43 , § 17. Effective July 1, 2026 10-12-9 . Purposes for levy of county taxes. County taxes must be levied, pursuant to § 10-12-8 , for: (1) General county purposes; (2) The support of individuals with mental illnesses pursuant to § 27A-13-15 and in https://library.partnertax.ai/us-sd/stat/10-12-10 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12-12 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12-13 Source: SL 1951, ch 35 , § 1; SL 1953, ch 29 , § 1; SL 1957, ch 29 , § 1; SDC Supp 1960, § 57.0505-1; SL 1982, ch 28 , § 30; SL 1989, ch 87 , § 15B; SL 2015, ch 165 , § 20, eff. Apr. 1, 2015; SL 2016, ch 58 , § 1; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-12-14 Source: SL 1953, ch 29 , § 4; SL 1957, ch 29 , § 4; SDC Supp 1960, § 57.0505-1; SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-12-15 Source: SL 1951, ch 35 , § 3; SL 1953, ch 29 , § 3; SL 1957, ch 29 , § 3; SDC Supp 1960, § 57.0505-1. https://library.partnertax.ai/us-sd/stat/10-12-16 Source: SL 1951, ch 35 , §§ 2, 3; SL 1953, ch 29 , §§ 2, 3; SL 1957, ch 29 , §§ 2, 3; SDC Supp 1960, § 57.0505-1. https://library.partnertax.ai/us-sd/stat/10-12-17 Source: SL 1951, ch 35 , § 3; SL 1953, ch 29 , § 3; SL 1957, ch 29 , § 3; SDC Supp 1960, § 57.0505-1; SL 1982, ch 28 , § 31. https://library.partnertax.ai/us-sd/stat/10-12-18 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12-19 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12-21 Source: SL 1915, ch 292 , § 1; RC 1919, § 6737; SDC 1939, § 57.0511; SL 1941, ch 335 ; SL 1943, ch 285 , § 1; SL 1945, ch 324 , § 1; SL 1947, ch 400 ; SL 1949, ch 409 ; SL 1951, ch 438 , § 1; SL 1959, ch 434 , § 3; SL 1967, ch 320 ; SL 1977, ch 88 ; SL 1985, ch 77 , § 1; SL 1989, ch 87 , § 2. https://library.partnertax.ai/us-sd/stat/10-12-22 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12-23 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12-24 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12-26 Source: SL 1899, ch 41 , § 4; RPolC 1903, § 2138; RC 1919, § 6751; SDC 1939, § 57.0509. https://library.partnertax.ai/us-sd/stat/10-12-27 Source: SL 1899, ch 41 , § 4; RPolC 1903, § 2138; RC 1919, § 6751; SDC 1939, § 57.0509. https://library.partnertax.ai/us-sd/stat/10-12-28 Source: SL 1915, ch 292 , § 4; RC 1919, § 6741; SDC 1939, § 57.0513; SL 1989, ch 87 , § 3. https://library.partnertax.ai/us-sd/stat/10-12-29 Source: SDC 1939, § 57.0515 as added by SL 1953, ch 460 , § 1; SL 1969, ch 44 , § 35; SL 1971, ch 74 , § 1; SL 1986, ch 126 , § 22; SL 1989, ch 30 , § 26; SL 1997, ch 87 , § 3. https://library.partnertax.ai/us-sd/stat/10-12-30 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12-32 Source: SL 1915, ch 292 , § 2; RC 1919, § 6739; SL 1919, ch 114 ; SDC 1939, § 57.0517; SL 1945, ch 325 ; SL 1951, ch 442 , § 1; SL 1959, ch 435 , § 1; SL 1978, ch 62 , § 1; SL 1989, ch 87 , § 7. https://library.partnertax.ai/us-sd/stat/10-12-33 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12-34 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12-35 Source: SL 1915, ch 292 , § 9; SL 1917, ch 128 , § 2; RC 1919, § 6745; SDC 1939, § 57.0519; SL 1943, ch 287 ; SL 1945, ch 324 , § 3; SL 1978, ch 62 , § 22. https://library.partnertax.ai/us-sd/stat/10-12-36 Source: SL 1915, ch 292 , § 7; RC 1919, § 6744; SDC 1939, § 57.0520; SL 1951, ch 443 ; SL 1989, ch 87 , § 10; SL 1996, ch 69 , § 3. https://library.partnertax.ai/us-sd/stat/10-12-37 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12-38 Source: SL 1994, ch 73 , § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-12-39 Source: SL 1994, ch 73 , § 28; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-12-40 Source: SL 1994, ch 73 , § 29; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-12-41 Source: SL 1994, ch 73 , § 30; SL 2003, ch 272 , § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-12-42 Source: SL 1995, ch 57 , § 37 as amended by SL 1995, ch 77 , § 6; SL 1996, ch 69 , § 5; SL 1997, ch 53 , § 1; SL 1998, ch 51 , § 8; SL 1998, ch 59 , § 1; SL 1999, ch 49 , § 1; SL 2000, ch 50 , § 1; SL 2001, ch 51 , § 1; SL 2002, ch 52 , § 1; SL 2003, ch 52 , § 1; SL 2003, ch 272 , § 82; SL 2004, ch 83 , § 1; SL 2005, ch 60 , § 1; SL 2006, ch 41 , § 1; SL 2007, ch 48 , § 1; SL 2008, ch 44 , § 21; SL 2008, ch 48 , § 1; SL 2009, ch 43 , §§ 1, 2; SL 2010, ch 49 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1), https://library.partnertax.ai/us-sd/stat/10-12-43 Source: SL 1995, ch 57 , § 42; SL 1996, ch 69 , § 1; SL 1997, ch 54 , § 1; SL 2002, ch 53 , § 1; SL 2002, ch 54 , § 1; SL 2002, ch 55 , § 1; SL 2003, ch 272 , § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-12-44 Source: SL 1996, ch 69 , § 17; SL 1997, ch 54 , § 2; SL 2018, ch 70 , § 6; SL 2020, ch 39 , § 13; SL 2021, ch 44 , § 44; SL 2022, ch 29 , § 5. Effective July 1, 2026 10-12-44 . Tax abatement--Tax increment financing district--Discretionary formula--Additional revenue raised as compensation. The county auditor having jurisdiction over a school district shall raise additional revenue, for the general fund and special education fund, from real property taxes, to compensate for a tax abatement, a ta https://library.partnertax.ai/us-sd/stat/10-12A-1 Source: SL 1974, ch 105 , § 1; SL 2003, ch 54 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-12A-2 Source: SL 1974, ch 105 , § 2; SL 2003, ch 54 , § 2. https://library.partnertax.ai/us-sd/stat/10-12A-3 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12A-4 Source: SL 1974, ch 105 , § 4; SL 1981, ch 86 , § 2; SL 1991, ch 89 , § 2; SL 2003, ch 54 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 61 , § 1; SL 2006, ch 58 , § 23, eff. Mar. 2, 2006; SL 2010, ch 50 , § 1; SL 2015, ch 63 , § 4. Effective July 1, 2026 10-12A-4 . Agreement to collect taxes for tribes--Administrative fee. The department may enter into tax collection agreements with any Indian tribe under the provisions of this chapter and chapter 1-24 . These agreements may provide https://library.partnertax.ai/us-sd/stat/10-12A-5 Source: SL 1974, ch 105 , § 5; SL 2003, ch 54 , § 6. https://library.partnertax.ai/us-sd/stat/10-12A-6 Source: SL 1974, ch 105 , § 6; SL 2003, ch 54 , § 7; SL 2024, ch 36 , § 1. https://library.partnertax.ai/us-sd/stat/10-12A-7 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-12A-8 Source: SL 1991, ch 89 , § 3; SL 2003, ch 54 , § 9. https://library.partnertax.ai/us-sd/stat/10-12A-9 Source: SL 2003, ch 54 , § 10. https://library.partnertax.ai/us-sd/stat/10-13-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-13-11 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-13-20 Source: SL 1992, ch 84 , § 10. Effective July 1, 2026 10-13-20 . No effect on retail sales and service tax refund. The provisions of this chapter may not be construed to deny a tax refund pursuant to chapter 10-45A . Source: SL 1992, ch 84 , § 10; SL 2026, ch 37 , § 6. https://library.partnertax.ai/us-sd/stat/10-13-21 Source: SL 1992, ch 84 , § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-13-22 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-13-35 Source: SL 1995, ch 57 , § 14; SL 1997, ch 55 , § 1; SL 2003, ch 55 , § 1; SL 2004, ch 84 , § 1; SL 2021, ch 44 , § 44; SL 2025, ch 46 , § 2. https://library.partnertax.ai/us-sd/stat/10-13-36 Source: SL 1995, ch 57 , § 14A; SL 1996, ch 69 , § 2; SL 1997, ch 54 , § 3; SL 2002, ch 54 , § 2; SL 2003, ch 55 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 40 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 136 , § 3. https://library.partnertax.ai/us-sd/stat/10-13-37 Source: SL 1995, ch 57 , § 15; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-13-38 Source: SL 1995, ch 57 , § 16; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-13-39 Source: SL 1995, ch 57 , § 17 as amended by SL 1995, ch 77 , § 4; SL 1996, ch 73 , § 1; SL 1997, ch 56 , § 1; SL 1997, ch 57 , § 1; SL 2000, ch 42 , § 25; SL 2005, ch 62 , § 3. Effective July 1, 2026 10-13-39 . Classification of owner-occupied single-family dwelling. Each owner-occupied single-family dwelling in this state is specifically classified for the purpose of taxation. For the purposes of this section, an owner-occupied single-family dwelling is a house, condominium apartment, residenti https://library.partnertax.ai/us-sd/stat/10-13-40 Source: SL 1995, ch 57 , § 18; SL 1996, ch 73 , § 2; SL 1997, ch 56 , § 2; SL 1998, ch 60 , § 1; SL 1999, ch 50 , § 1; SL 2000, ch 51 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 62 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-13-41 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-13-42 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-13-43 Source: SL 1995, ch 57 , § 21; SL 1996, ch 69 , § 18; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-13-44 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-13-45 Source: SL 2009, ch 44 , § 1. Effective July 1, 2026 10-13-45 . Classification of owner-occupied single-family dwelling--Construction for sale by contractor--Restrictions. Any contractor that has constructed or is constructing a single-family dwelling, as defined in § 10-13-39 , for the purpose of selling the dwelling to be occupied as a single-family dwelling may apply to have the property specifically classified for the purpose of taxation pursuant to §§ 10-13-39 to 10-13-40.3 , inclusive, as https://library.partnertax.ai/us-sd/stat/10-13-46 Source: SL 2026, ch 47 , § 1. https://library.partnertax.ai/us-sd/stat/10-13-47 Source: SL 2026, ch 48 , § 1. https://library.partnertax.ai/us-sd/stat/10-13-48 Source: SL 2026, ch 48 , § 2, eff. July 1, 2027. https://library.partnertax.ai/us-sd/stat/10-13A-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-13A-2 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-13A-3 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-17-1 Source: SL 1897, ch 28 , § 72; RPolC 1903, § 2141; SL 1913, ch 352 , § 8; SL 1915, ch 298 , § 1; RC 1919, § 6754; SDC 1939, § 57.0602; SL 1947, ch 403 ; SL 1992, ch 80 , § 145. https://library.partnertax.ai/us-sd/stat/10-17-2 Source: SL 1901, ch 50 , § 1; RPolC 1903, § 2135; RC 1919, § 6752; SDC 1939, § 57.0601; SL 1988, ch 94 , § 1. https://library.partnertax.ai/us-sd/stat/10-17-3 Source: SL 1901, ch 50 , § 1; RPolC 1903, § 2135; RC 1919, § 6752; SDC 1939, § 57.0601; SL 1988, ch 94 , § 2; SL 1995, ch 61 , § 1. https://library.partnertax.ai/us-sd/stat/10-17-4 Source: SL 1897, ch 28 , § 72; RPolC 1903, § 2141; RC 1919, § 6754; SDC 1939, § 57.0602 (4); SL 1947, ch 403 ; SL 1992, ch 80 , § 146; SL 1995, ch 61 , § 2. https://library.partnertax.ai/us-sd/stat/10-17-5 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-17-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-17-7 Source: SL 1897, ch 28 , § 74; RPolC 1903, § 2143; SL 1917, ch 132 , § 1; RC 1919, § 6755; SDC 1939, § 57.0603; SL 1987, ch 64 , § 2; SL 1995, ch 61 , § 4; SL 1996, ch 75 . https://library.partnertax.ai/us-sd/stat/10-17-8 Source: SL 1897, ch 28 , § 75; RPolC 1903, § 2144; SL 1911, ch 243 ; RC 1919, § 6756; SDC 1939, § 57.0604. https://library.partnertax.ai/us-sd/stat/10-17-9 Source: SDC 1939, § 57.0605; SL 1987, ch 64 , § 3; SL 1995, ch 61 , § 5; SL 1997, ch 58 , § 1. https://library.partnertax.ai/us-sd/stat/10-18-1 Source: SL 1917, ch 130 , § 1; RC 1919, § 6813; SDC 1939, § 57.0801; SL 2005, ch 63 , § 1. Effective July 1, 2026 10-18-1 . Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding on real property sold for taxes. Unless otherwise provided, if a person, against whom an assessment has been made or a tax levied, claims that the assessment or tax or any part of the assessment or tax is invalid for any reason provided in this section, the assessment or tax may https://library.partnertax.ai/us-sd/stat/10-18-2 Source: SL 1889, ch 118 , § 1; SL 1895, ch 181 , § 1; SL 1897, ch 34 , § 1; RPolC 1903, §§ 2222 to 2224; RC 1919, §§ 6809 to 6812; SL 1925, ch 89 ; SL 1931, ch 260 ; SL 1933, ch 192 ; SDC 1939, § 57.0802; SL 1941, ch. 336; SL 1943, ch 288 ; SL 1968, ch 258 , § 1; SL 1983, ch 75 , § 1; SL 1986, ch 92 ; SL 1989, ch 91 , § 1; SL 1992, ch 80 , § 148; SL 2006, ch 39 , § 2; SL 2007, ch 50 , § 2, eff. Mar. 2, 2007; SL 2008, ch 39 , § 2, eff. Nov. 1, 2007. Effective July 1, 2026 10-18-2 . Compromise, ab https://library.partnertax.ai/us-sd/stat/10-18-3 Source: SDC 1939, § 57.0802. https://library.partnertax.ai/us-sd/stat/10-18-4 Source: SL 1917, ch 130 , § 2; RC 1919, § 6814; SDC 1939, § 57.0803. https://library.partnertax.ai/us-sd/stat/10-18-5 Source: SL 1917, ch 130 , § 3; RC 1919, § 6815; SL 1919, ch 101 ; SDC 1939, § 57.0803. https://library.partnertax.ai/us-sd/stat/10-18-6 Source: SL 1919, ch 101 ; SDC 1939, § 57.0803. https://library.partnertax.ai/us-sd/stat/10-18-7 Source: SDC 1939, § 57.0806. https://library.partnertax.ai/us-sd/stat/10-18-8 Source: SDC 1939, § 57.0806. https://library.partnertax.ai/us-sd/stat/10-18-9 Source: SL 1917, ch 130 , § 4; RC 1919, § 6816; SDC 1939, § 57.0804. https://library.partnertax.ai/us-sd/stat/10-18-10 Source: SL 1917, ch 130 , § 5; RC 1919, § 6817; SDC 1939, § 57.0804; SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-18-11 Source: SL 1917, ch 130 , § 6; RC 1919, § 6818; SDC 1939, § 57.0804. https://library.partnertax.ai/us-sd/stat/10-18-12 Source: SL 1917, ch 130 , § 8; RC 1919, § 6819; SDC 1939, § 57.0807. https://library.partnertax.ai/us-sd/stat/10-18-13 Source: SL 1913, ch 339 , § 1; RC 1919, § 6821; SDC 1939, § 57.0805; SL 1982, ch 28 , § 6. https://library.partnertax.ai/us-sd/stat/10-18-14 Source: SL 1917, ch 130 , § 9; RC 1919, § 6820; SDC 1939, § 57.0808. https://library.partnertax.ai/us-sd/stat/10-18-15 Source: SL 1994, ch 83 , § 1. https://library.partnertax.ai/us-sd/stat/10-18-16 Source: SL 1994, ch 83 , § 2. https://library.partnertax.ai/us-sd/stat/10-18-17 Source: SL 1994, ch 83 , § 3. https://library.partnertax.ai/us-sd/stat/10-18A-1 Source: SL 1976, ch 92 , § 1; SL 1979, ch 72 , § 1A; SL 1980, ch 81 , §§ 1, 4; SL 1982, ch 95 , § 1; SL 1983, ch 69 , § 2; SL 1983, ch 82 , § 2; SL 1984, ch 70 , § 2; SL 1985, ch 83 , § 2; SL 1986, ch 98 , § 2; SL 1988, ch 96 , § 5; SL 1988, ch 103 , § 2; SL 1989, ch 101 , § 2; SL 1990, ch 83 , § 2; SL 1991, ch 98 , § 2; SL 1992, ch 68 , § 2; SL 1993, ch 95 , § 2; SL 1994, ch 92 , § 2; SL 1995, ch 65 , § 2; SL 1996, ch 79 , § 2; SL 1997, ch 65 , § 2; SL 1998, ch 68 , § 2; SL 1999, ch 56 , § 2; S https://library.partnertax.ai/us-sd/stat/10-18A-2 Source: SL 1976, ch 92 , § 2; SL 1977, ch 91 . Effective July 1, 2026 10-18A-2 . Repealed. Source: SL 1976, ch 92 , § 2; SL 1977, ch 91 ; SL 2026, ch 37 , § 14. https://library.partnertax.ai/us-sd/stat/10-18A-3 Source: SL 1976, ch 92 , § 10. Effective July 1, 2026 10-18A-3 . Repealed. Source: SL 1976, ch 92 , § 10; SL 2026, ch 37 , § 15. https://library.partnertax.ai/us-sd/stat/10-18A-4 Source: SL 1976, ch 92 , § 13. Effective July 1, 2026 10-18A-4 . Repealed. Source: SL 1976, ch 92 , § 13; SL 2026, ch 37 , § 16. https://library.partnertax.ai/us-sd/stat/10-18A-5 Source: SL 1976, ch 92 , § 3; SL 1978, ch 79 , § 3; SL 1988, ch 96 , § 1; SL 1989, ch 93 , § 1; SL 1990, ch 81 , § 1; SL 2000, ch 53 , § 1; SL 2002, ch 57 , § 4; SL 2006, ch 42 , § 4; SL 2008, ch 59 , § 4; SL 2012, ch 65 , § 4, eff. Mar. 20, 2012; SL 2013, ch 47 , § 4, eff. Mar. 6, 2013; SL 2014, ch 56 , § 4, eff. Mar. 26, 2014; SL 2016, ch 60 , § 4, eff. Feb. 25, 2016; SL 2018, ch 62 , § 4, eff. Feb. 8, 2018; SL 2019, ch 63 , § 4, eff. Mar. 27, 2019; SL 2020, ch 33 , § 4, eff. Mar. 16, 2020; SL https://library.partnertax.ai/us-sd/stat/10-18A-6 Source: SL 1976, ch 92 , § 4; SL 1978, ch 79 , § 4; SL 1988, ch 96 , § 2; SL 1989, ch 93 , § 2; SL 1990, ch 81 , § 2; SL 2000, ch 53 , § 2; SL 2002, ch 57 , § 5; SL 2006, ch 42 , § 5; SL 2008, ch 59 , § 5; SL 2012, ch 65 , § 5, eff. Mar. 20, 2012; SL 2013, ch 47 , § 5, eff. Mar. 6, 2013; SL 2014, ch 56 , § 5, eff. Mar. 26, 2014; SL 2016, ch 60 , § 5, eff. Feb. 25, 2016; SL 2018, ch 62 , § 5, eff. Feb. 8, 2018; SL 2019, ch 63 , § 5, eff. Mar. 27, 2019; SL 2020, ch 33 , § 5, eff. Mar. 16, 2020; SL https://library.partnertax.ai/us-sd/stat/10-18A-7 Source: SL 1976, ch 92 , § 5; SL 1980, ch 81 , § 6; SL 1995, ch 62 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-18A-7 . Repealed. Source: SL 1976, ch 92 , § 5; SL 1980, ch 81 , § 6; SL 1995, ch 62 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37 , § 20. https://library.partnertax.ai/us-sd/stat/10-18A-8 Source: SL 1976, ch 92 , § 6. Effective July 1, 2026 10-18A-8 . Repealed. Source: SL 1976, ch 92 , § 6; SL 2026, ch 37 , § 21. https://library.partnertax.ai/us-sd/stat/10-18A-9 Source: SL 1976, ch 92 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-18A-9 . Repealed. Source: SL 1976, ch 92 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37 , § 22. https://library.partnertax.ai/us-sd/stat/10-18A-10 Source: SL 1976, ch 92 , § 9. Effective July 1, 2026 10-18A-10 . Repealed. Source: SL 1976, ch 92 , § 9; SL 2026, ch 37 , § 23. https://library.partnertax.ai/us-sd/stat/10-18A-11 Source: SL 1976, ch 92 , § 11; SL 1989, ch 93 , § 5; SL 1995, ch 62 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-18A-11 . Repealed. Source: SL 1976, ch 92 , § 11; SL 1989, ch 93 , § 5; SL 1995, ch 62 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37 , § 24. https://library.partnertax.ai/us-sd/stat/10-18A-12 Source: SL 1976, ch 92 , § 12; SL 1990, ch 81 , § 5. Effective July 1, 2026 10-18A-12 . Repealed. Source: SL 1976, ch 92 , § 12; SL 1990, ch 81 , § 5; SL 2026, ch 37 , § 25. https://library.partnertax.ai/us-sd/stat/10-18A-13 Source: SL 1976, ch 92 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-18A-13 . Repealed. Source: SL 1976, ch 92 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37 , § 26. https://library.partnertax.ai/us-sd/stat/10-18A-14 Source: SL 1976, ch 92 , § 9; SL 1982, ch 86 , § 17. Effective July 1, 2026 10-18A-14 . Repealed. Source: SL 1976, ch 92 , § 9; SL 1982, ch 86 , § 17; SL 2026, ch 37 , § 27. https://library.partnertax.ai/us-sd/stat/10-18A-15 Source: SL 1976, ch 92 , § 14; SL 1987, ch 82 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-18A-15 . Repealed. Source: SL 1976, ch 92 , § 14; SL 1987, ch 82 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37 , § 28. https://library.partnertax.ai/us-sd/stat/10-18A-16 Source: SL 1994, ch 85 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-18A-16 . Repealed. Source: SL 1994, ch 85 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37 , § 29. https://library.partnertax.ai/us-sd/stat/10-20-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-20-10 Source: SL 1899, ch 45 , §§ 1, 2; RPolC 1903, §§ 1568, 1569; RC 1919, § 6573; SDC 1939, §§ 45.1424, 45.9901; SL 1943, ch 167 ; SL 1982, ch 86 , § 19. https://library.partnertax.ai/us-sd/stat/10-20-11 Source: SL 1941, ch 357 , §§ 1 to 3; SDC Supp 1960, §§ 58.0819, 58.9908; SL 1982, ch 86 , § 20. https://library.partnertax.ai/us-sd/stat/10-21-1 Source: SL 1897, ch 28 , § 79; RPolC 1903, § 2145; RC 1919, § 6762; SDC 1939, § 57.1001; SL 1992, ch 60 , § 2; SL 2018, ch 63 , § 1. https://library.partnertax.ai/us-sd/stat/10-21-2 Source: SL 1915, ch 296 , § 1; RC 1919, § 6760; SDC 1939, § 57.1003; SL 2018, ch 63 , § 3. https://library.partnertax.ai/us-sd/stat/10-21-3 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-21-4 Source: SDC 1939, § 57.1004; SL 1941, ch 338 ; SL 1943, ch 289 ; SL 1992, ch 80 , § 164; SL 2018, ch 63 , § 4. https://library.partnertax.ai/us-sd/stat/10-21-5 Source: SDC 1939, § 57.1028; SL 2018, ch 63 , § 5. https://library.partnertax.ai/us-sd/stat/10-21-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-21-7 Source: SDC 1939, § 57.1004 as added by SL 1941, ch 338 ; SL 1943, ch 289 ; SL 1992, ch 80 , § 165; SL 2018, ch 63 , § 7. https://library.partnertax.ai/us-sd/stat/10-21-8 Source: SL 1939, ch 282 , §§ 1, 2; SDC Supp 1960, § 57.1001-1. https://library.partnertax.ai/us-sd/stat/10-21-9 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-21-11 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-21-14 Source: SDC 1939, §§ 57.1007, 57.9911; SL 1947, ch 404 ; SL 1982, ch 86 , § 22; SL 1992, ch 80 , § 168; SL 1998, ch 63 , § 3; SL 2018, ch 63 , § 15. https://library.partnertax.ai/us-sd/stat/10-21-15 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-21-16 Source: SL 1897, ch 28 , § 88; RPolC 1903, § 2151; RC 1919, § 6765; SDC 1939, § 57.1007; SL 1947, ch 404 ; SL 2018, ch 63 , § 16. https://library.partnertax.ai/us-sd/stat/10-21-17 Source: SL 1868-9, ch 25 , § 83; PolC 1877, ch 28, § 87; CL 1887, § 1648; RPolC 1903, § 2227; RC 1919, § 6946; SDC 1939, § 12.9907; SL 1982, ch 86 , § 23; SL 2018, ch 63 , § 17. https://library.partnertax.ai/us-sd/stat/10-21-18 Source: SL 1868-9, ch 25 , § 84; PolC 1877, ch 28, § 88; CL 1887, § 1649; RPolC 1903, § 2228; RC 1919, § 6947; SDC 1939, § 12.9908; SL 1982, ch 86 , § 24; SL 2018, ch 63 , § 18. https://library.partnertax.ai/us-sd/stat/10-21-19 Source: SL 1897, ch 28 , § 89; RPolC 1903, § 2152; RC 1919, § 6768; SDC 1939, § 57.1006; SL 1992, ch 80 , § 170; SL 1995, ch 61 , § 6; SL 2018, ch 63 , § 19. https://library.partnertax.ai/us-sd/stat/10-21-20 Source: SL 1913, ch 342 , § 2; RC 1919, § 5935; SDC 1939, § 12.0821; SL 2018, ch 63 , § 20. https://library.partnertax.ai/us-sd/stat/10-21-21 Source: SL 1897, ch 28 , § 87; RPolC 1903, § 2150; RC 1919, § 6767; SDC 1939, § 57.1008; SL 1995, ch 61 , § 7; SL 2018, ch 63 , § 21. https://library.partnertax.ai/us-sd/stat/10-21-22 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-21-23 Source: SDC 1939, § 57.1004; SL 1941, ch 338 ; SL 1943, ch 289 ; SL 1971, ch 75 , § 1; SL 1980, ch 83 , § 1; SL 1981, ch 90 , § 1; SL 1984, ch 319 , § 36; SL 1990, ch 82 ; SL 1999, ch 53 , § 3; SL 2000, ch 54 ; ch 226, § 4; SL 2018, ch 63 , § 22. https://library.partnertax.ai/us-sd/stat/10-21-24 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-21-25 Source: SL 1899, ch 42 , § 1; RPolC 1903, § 2192; SL 1913, ch 350 , § 3; RC 1919, § 6761; SL 1925, ch 87 ; SL 1931, ch 254 , § 1; SL 1933, ch 197 , § 1; SDC 1939, § 57.1004; SL 1941, ch 338 ; SL 1943, ch 289 ; SL 2018, ch 63 , § 23. https://library.partnertax.ai/us-sd/stat/10-21-26 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-21-27 Source: SL 1897, ch 28 , § 95; RPolC 1903, § 2158; RC 1919, § 6770; SDC 1939, § 57.1012; SL 1947, ch 405 ; SL 1992, ch 60 , § 2; SL 2018, ch 63 , § 25. https://library.partnertax.ai/us-sd/stat/10-21-28 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-21-31 Source: SL 1989, ch 85 , § 2; SL 2018, ch 63 , § 29; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-21-32 Source: SL 1989, ch 85 , § 3; SL 2018, ch 63 , § 30. https://library.partnertax.ai/us-sd/stat/10-21-33 Source: SL 1992, ch 80 , § 172; SL 2018, ch 63 , § 31. https://library.partnertax.ai/us-sd/stat/10-21-34 Source: SL 1994, ch 86 . https://library.partnertax.ai/us-sd/stat/10-21-35 Source: SL 1997, ch 60 , § 1; SL 2018, ch 63 , § 32. https://library.partnertax.ai/us-sd/stat/10-21-36 Source: SL 1999, ch 45 , § 1; SDCL 10-6-70 . https://library.partnertax.ai/us-sd/stat/10-21-37 Source: SL 1999, ch 45 , § 2; SDCL § 10-6-71 ; SL 2018, ch 59 , § 2. https://library.partnertax.ai/us-sd/stat/10-21-38 Source: SL 1999, ch 45 , § 3; SDCL § 10-6-72 ; SL 2018, ch 59 , § 3. https://library.partnertax.ai/us-sd/stat/10-21-39 Source: SL 1999, ch 45 , § 8; SDCL 10-6-73 . https://library.partnertax.ai/us-sd/stat/10-22-1 Source: SL 1945, ch 326 , § 3; SDC Supp 1960, § 57.10 14-1 (2); SL 1992, ch 80 , § 173; SL 2000; ch 47, § 2; SL 2012, ch 61 , § 3; SL 2018, ch 63 , § 34. https://library.partnertax.ai/us-sd/stat/10-22-2 Source: SL 1945, ch 326 , § 4; SDC Supp 1960, § 57.10 14-1 (3); SL 1961, ch 443 ; SL 1972, ch 62 ; SL 1976, ch 93 ; SL 1984, ch 73 , § 1; SL 1992, ch 80 , § 174; SL 2000, ch 47 , § 3; SL 2018, ch 63 , § 35. https://library.partnertax.ai/us-sd/stat/10-22-3 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-22-4 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-22-5 Source: SL 1901, ch 47 , § 1; RPolC 1903, § 2186; RC 1919, § 6769; SDC 1939, § 57.1011; SL 1967, ch 322 ; SL 1972, ch 61 , § 1; SL 1982, ch 96 , § 1; SL 1992, ch 80 , § 177; SL 2018, ch 63 , § 36. https://library.partnertax.ai/us-sd/stat/10-22-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-22-7 Source: SL 1901, ch 47 , § 2; RPolC 1903, § 2187; RC 1919, § 6769; SDC 1939, § 57.1011; SL 1967, ch 322 ; SL 1992, ch 80 , § 179; SL 2018, ch 63 , § 37. https://library.partnertax.ai/us-sd/stat/10-22-8 Source: SL 1945, ch 326 , § 6; SDC Supp 1960, § 57.10 14-1 (5); SL 1992, ch 80 , § 180; SL 2018, ch 63 , § 38. https://library.partnertax.ai/us-sd/stat/10-22-9 Source: SL 1915, ch 296 ; § 4; RC 1919, § 6774; SDC 1939, § 57.1015; SL 1992, ch 80 , § 181; SL 2018, ch 63 , § 39. https://library.partnertax.ai/us-sd/stat/10-22-10 Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 40. https://library.partnertax.ai/us-sd/stat/10-22-11 Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 41. https://library.partnertax.ai/us-sd/stat/10-22-12 Source: SL 1939, ch 285 , § 1; SDC Supp 1960, § 57.10 16-1 ; SL 1992, ch 80 , § 182; SL 2018, ch 63 , § 42. https://library.partnertax.ai/us-sd/stat/10-22-13 Source: SL 1939, ch 285 , § 2; SDC Supp 1960, § 57.10 16-1 ; SL 1992, ch 80 , § 183; SL 2018, ch 63 , § 43. https://library.partnertax.ai/us-sd/stat/10-22-14 Source: SL 1915, ch 246 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 44. https://library.partnertax.ai/us-sd/stat/10-22-15 Source: SDC 1939, § 57.1016; SL 2018, ch 63 , § 45. https://library.partnertax.ai/us-sd/stat/10-22-16 Source: SDC 1939, § 57.1016; SL 2018, ch 63 , § 46. https://library.partnertax.ai/us-sd/stat/10-22-17 Source: SDC 1939, § 57.1016; SL 2018, ch 63 , § 47. https://library.partnertax.ai/us-sd/stat/10-22-18 Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 48. https://library.partnertax.ai/us-sd/stat/10-22-19 Source: SDC 1939, § 57.1016; SL 2018, ch 63 , § 49. https://library.partnertax.ai/us-sd/stat/10-22-20 Source: SL 1915, ch 296 , § 7; SL 1917, ch 133 , § 4; RC 1919, § 6777; SDC 1939, § 57.1016; SL 1992, ch 80 , § 184; SL 2018, ch 63 , § 50. https://library.partnertax.ai/us-sd/stat/10-22-21 Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 51. https://library.partnertax.ai/us-sd/stat/10-22-22 Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 52. https://library.partnertax.ai/us-sd/stat/10-22-23 Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 53. https://library.partnertax.ai/us-sd/stat/10-22-24 Source: SL 1915, ch 296 , § 6; SL 1917, ch 133 , § 3; RC 1919, § 6776; SDC 1939, § 57.1017; SL 1967, ch 323 ; SL 2018, ch 63 , § 54. https://library.partnertax.ai/us-sd/stat/10-22-25 Source: SL 1915, ch 296 , § 6; SL 1917, ch 133 , § 3; RC 1919, § 6776; SDC 1939, § 57.1017; SL 1967, ch 323 ; SL 2018, ch 63 , § 55. https://library.partnertax.ai/us-sd/stat/10-22-26 Source: SDC 1939, § 57.1017; SL 1967, ch 323 ; SL 2018, ch 63 , § 56. https://library.partnertax.ai/us-sd/stat/10-22-27 Source: SL 1915, ch 296 , § 5; RC 1919, § 6775; SDC 1939, § 57.1016; SL 2018, ch 63 , § 57. https://library.partnertax.ai/us-sd/stat/10-22-28 Source: SDC 1939, § 57.1018; SL 1998, ch 64 , § 1; SL 2018, ch 63 , § 58; SL 2020, ch 34 , § 1. https://library.partnertax.ai/us-sd/stat/10-22-29 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-22-30 Source: SL 1915, ch 296 , § 11; SL 1917, ch 133 , § 7; RC 1919, § 6781; SDC 1939, § 57.1019; SL 2018, ch 63 , § 60. https://library.partnertax.ai/us-sd/stat/10-22-31 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-22-33 Source: SL 1915, ch 296 , § 11; SL 1917, ch 133 , § 7; RC 1919, § 6781; SDC 1939, § 57.1019; SL 2018, ch 63 , § 63. https://library.partnertax.ai/us-sd/stat/10-22-34 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-22-42 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-22-47 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-22-53 Source: SL 1915, ch 296 , § 12; RC 1919, § 6822; SDC 1939, § 57.1026; SL 1943, ch 291 ; SL 1992, ch 80 , § 201; SL 2018, ch 63 , § 64. https://library.partnertax.ai/us-sd/stat/10-22-54 Source: SDC 1939, § 57.1026; SL 1943, ch 291 ; SL 2018, ch 63 , § 65. https://library.partnertax.ai/us-sd/stat/10-22-55 Source: SDC 1939, § 57.1026; SL 1943, ch 291 ; SL 2018, ch 63 , § 66. https://library.partnertax.ai/us-sd/stat/10-22-56 Source: SL 1915, ch 296 , § 12; RC 1919, § 6822; SDC 1939, § 57.1026; SL 1943, ch 291 ; SL 2018, ch 63 , § 67. https://library.partnertax.ai/us-sd/stat/10-22-57 Source: SL 1915, ch 296 , § 13; RC 1919, § 6823; SDC 1939, § 57.1027; SL 1989, ch. 82, § 41; SL 1992, ch 80 , § 202; SL 2018, ch 63 , § 68. https://library.partnertax.ai/us-sd/stat/10-22-58 Source: SDC 1939, § 57.1026 as added by SL 1943, ch 291 ; SL 1971, ch 76 , § 3; SL 1992, ch 80 , § 203; SL 2018, ch 63 , § 69. https://library.partnertax.ai/us-sd/stat/10-22-59 Source: SL 1953, ch 478 , § 1; SDC Supp 1960, § 57.1029; SL 2018, ch 63 , § 70. https://library.partnertax.ai/us-sd/stat/10-22-60 Source: SL 1953, ch 478 , § 2; SDC Supp 1960, § 57.1029; SL 2018, ch 63 , § 71. https://library.partnertax.ai/us-sd/stat/10-22-61 Source: SL 1953, ch 478 , § 3; SDC Supp 1960, § 57.1029; SL 2018, ch 63 , § 72. https://library.partnertax.ai/us-sd/stat/10-22-62 Source: SL 1989, ch 85 , § 4; SL 2018, ch 63 , § 73; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-23-1 Source: SL 1911, ch 243 ; RC 1919, § 6797; SDC 1939, § 57.1109; SL 1992, ch 60 , § 2; SL 2018, ch 63 , § 74. https://library.partnertax.ai/us-sd/stat/10-23-2 Source: SL 1897, ch 28 , § 115; RPolC 1903, § 2194; SL 1905, ch 53 ; SL 1913, ch 338 , § 1; SL 1913, ch 350 , § 4; SL 1917, ch 131 ; RC 1919, § 6785; SL 1921, ch 129 ; SL 1933, ch 195 , § 1; SDC 1939, § 57.1101; SL 1945, ch 327 ; SL 1949, ch 413 ; SL 1961, ch 444 ; SL 1986, ch 94 , § 1; SL 1987, ch 64 , § 4; SL 2018, ch 63 , § 75. https://library.partnertax.ai/us-sd/stat/10-23-3 Source: SL 1897, ch 28 , § 115; RPolC 1903, § 2194; SL 1905, ch 53 ; SL 1913, ch 338 , § 1; SL 1917, ch 131 ; RC 1919, § 6785; SL 1921, ch 129 ; SL 1933, ch 195 , § 1; SDC 1939, § 57.1101; SL 1945, ch 327 ; SL 1949, ch 413 ; SL 1961, ch 444 ; SL 1975, ch 101 ; SL 1981, ch 91 ; SL 1986, ch 94 , § 2; SL 2018, ch 63 , § 81. https://library.partnertax.ai/us-sd/stat/10-23-4 Source: SDC 1939, § 57.1101; SL 1945, ch 327 ; SL 1949, ch 413 ; SL 1961, ch 444 ; SL 2000, ch 56 , § 1. https://library.partnertax.ai/us-sd/stat/10-23-5 Source: SDC 1939, § 57.1101; SL 1945, ch 327 ; SL 1949, ch 413 ; SL 1961, ch 444 ; SL 1973, ch 61 ; SL 1976, ch 94 ; SL 1984, ch 73 , § 2; SL 1988, ch 98 , § 2; SL 1998, ch 65 , § 1; SL 2018, ch 63 , § 82. https://library.partnertax.ai/us-sd/stat/10-23-6 Source: SL 1897, ch 28 , § 115; RPolC 1903, § 2194; SL 1905, ch 53 ; SL 1913, ch 338 , § 1; SL 1913, ch 350 , § 4; SL 1917, ch 131 ; RC 1919, § 6785; SL 1921, ch 129 ; SL 1933, ch 195 , § 1; SDC 1939, § 57.1101; SL 1945, ch 327 ; SL 1949, ch 413 ; SL 1961, ch 444 ; SL 2018, ch 63 , § 83. https://library.partnertax.ai/us-sd/stat/10-23-7 Source: SL 1897, ch 28 , § 116; RPolC 1903, § 2195; SL 1905, ch 53 ; SL 1913, ch 338 , § 2; SL 1913, ch 350 , § 5; RC 1919, § 6786; SL 1929, ch 248 ; SDC 1939, § 57.1102; SL 1980, ch 296 , § 2; SL 2018, ch 63 , § 84. https://library.partnertax.ai/us-sd/stat/10-23-8 Source: SDC 1939, § 57.1103; SL 1983, ch 28 , § 24; SL 1984, ch 75 , § 1; SL 1986, ch 95 ; SL 1988, ch 99 ; SL 1999, ch 53 , § 4; SL 2018, ch 63 , § 85. https://library.partnertax.ai/us-sd/stat/10-23-9 Source: SL 1897, ch 28 , § 118; RPolC 1903, § 2197; RC 1919, § 6788; SDC 1939, § 57.1104; SL 2018, ch 63 , § 86. https://library.partnertax.ai/us-sd/stat/10-23-10 Source: SL 1911, ch 243 ; RC 1919, § 6797; SDC 1939, § 57.1109; SL 2018, ch 63 , § 87. https://library.partnertax.ai/us-sd/stat/10-23-11 Source: SL 1897, ch 28 , § 119; RPolC 1903, § 2198; SL 1913, ch 350 , § 6; RC 1919, § 6789; SDC 1939, § 57.1111; SL 2018, ch 63 , § 88. https://library.partnertax.ai/us-sd/stat/10-23-12 Source: SL 1897, ch 28 , § 122; RPolC 1903, § 2201; RC 1919, § 6792; SDC 1939, § 57.1105; SL 2018, ch 63 , § 89. https://library.partnertax.ai/us-sd/stat/10-23-13 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-23-14 Source: SL 1897, ch 28 , § 123; RPolC 1903, § 2202; SL 1909, ch 129 ; RC 1919, § 6793; SL 1925, ch 88 ; SL 1927, ch 50 ; SL 1933, ch 196 ; SDC 1939, § 57.1113; SL 1983, ch 28 , § 25; SL 1984, ch 319 , § 9; SL 2018, ch 63 , § 91. https://library.partnertax.ai/us-sd/stat/10-23-15 Source: SL 1897, ch 28 , § 123; RPolC 1903, § 2202; SL 1909, ch 129 ; RC 1919, § 6793; SL 1925, ch 88 ; SL 1927, ch 50 ; SL 1933, ch 196 ; SDC 1939, § 57.1113; SL 2018, ch 63 , § 92. https://library.partnertax.ai/us-sd/stat/10-23-16 Source: SL 1897, ch 28 , § 123; RPolC 1903, § 2202; SL 1909, ch 129 ; RC 1919, § 6793; SL 1925, ch 88 ; SL 1927, ch 50 ; SL 1933, ch 196 ; SDC 1939, § 57.1113; SL 2018, ch 63 , § 93. https://library.partnertax.ai/us-sd/stat/10-23-17 Source: SL 1897, ch 28 , § 123; RPolC 1903, § 2202; SL 1909, ch 129 ; RC 1919, § 6793; SL 1925, ch 88 ; SL 1927, ch 50 ; SL 1933, ch 196 ; SDC 1939, § 57.1113; SL 2018, ch 63 , § 94. https://library.partnertax.ai/us-sd/stat/10-23-18 Source: SL 1897, ch 28 , § 120; RPolC 1903, § 2199; SL 1903, ch 76 ; SL 1909, ch 25 ; RC 1919, § 6790; SL 1923, ch 113 ; SDC 1939, § 57.1106; SL 2018, ch 63 , § 95. https://library.partnertax.ai/us-sd/stat/10-23-19 Source: SL 1897, ch 28 , § 121; RPolC 1903, § 2200; RC 1919, § 6791; SDC 1939, § 57.1107; SL 1986, ch 96 ; SL 2018, ch 63 , § 96. https://library.partnertax.ai/us-sd/stat/10-23-20 Source: SL 1897, ch 28 , § 120; RPolC 1903, § 2199; SL 1903, ch 76 ; SL 1909, ch 25 ; RC 1919, § 6790; SL 1923, ch 113 ; SDC 1939, § 57.1106; SL 2018, ch 63 , § 97. https://library.partnertax.ai/us-sd/stat/10-23-21 Source: SL 1897, ch 28 , § 120; RPolC 1903, § 2199; SL 1903, ch 76 ; SL 1909, ch 25 ; RC 1919, § 6790; SL 1923, ch 113 ; SDC 1939, § 57.1106; SL 2018, ch 63 , § 98. https://library.partnertax.ai/us-sd/stat/10-23-22 Source: SL 1897, ch 28 , § 120; RPolC 1903, § 2199; SL 1903, ch 76 ; SL 1909, ch 25 ; RC 1919, § 6790; SL 1923, ch 113 ; SDC 1939, § 57.1106; SL 2018, ch 63 , § 99. https://library.partnertax.ai/us-sd/stat/10-23-23 Source: SDC 1939, § 57.1109; SL 1983, ch 28 , § 26; SL 1984, ch 319 , § 10; SL 1999, ch 53 , § 5; SL 2000, ch 226 , § 5; SL 2018, ch 63 , § 100. https://library.partnertax.ai/us-sd/stat/10-23-24 Source: SL 1901, ch 46 , § 1; RPolC 1903, § 2203; RC 1919, § 6794; SDC 1939, § 57.1108; SL 2018, ch 63 , § 101. https://library.partnertax.ai/us-sd/stat/10-23-25 Source: SDC 1939, § 57.1108; SL 1981, ch 92 ; SL 1984, ch 319 , § 38; SL 1999, ch 53 , § 6; SL 2000, ch 226 , § 6; SL 2018, ch 63 , § 102. https://library.partnertax.ai/us-sd/stat/10-23-26 Source: SL 1901, ch 46 , § 1; RPolC 1903, § 2203; RC 1919, § 6794; SDC 1939, § 57.1108; SL 2018, ch 63 , § 103. https://library.partnertax.ai/us-sd/stat/10-23-27 Source: SL 1901, ch 46 , § 1; RPolC 1903, § 2203; RC 1919, § 6794; SDC 1939, § 57.1108; SL 2018, ch 63 , § 104. https://library.partnertax.ai/us-sd/stat/10-23-28 Source: SL 1897, ch 28 , § 127; RPolC 1903, § 2206; RC 1919, § 6796; SDC 1939, § 57.1108; SL 2018, ch 63 , § 105. https://library.partnertax.ai/us-sd/stat/10-23-29 Source: SL 1897, ch 28 , § 134; RPolC 1903, § 2215; RC 1919, § 6807; SDC 1939, § 57.1112; SL 2018, ch 63 , § 107. https://library.partnertax.ai/us-sd/stat/10-23-30 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-23-32 Source: SL 1989, ch 85 , § 5; SL 2018, ch 63 , § 108; SL 2021, ch 44 , § 44. https://library.partnertax.ai/us-sd/stat/10-23-33 Source: SL 1995, ch 63 , § 4; SL 2018, ch 63 , § 109. https://library.partnertax.ai/us-sd/stat/10-24-1 Source: SL 1897, ch 28 , § 129; RPolC 1903, § 2208; SL 1913, ch 351 ; RC 1919, § 6799; SL 1933, ch 198 , § 1; SDC 1939, § 57.1115; SL 2008, ch 37 , § 45; SL 2018, ch 63 , § 110. https://library.partnertax.ai/us-sd/stat/10-24-2 Source: SL 1897, ch 28 , § 129; RPolC 1903, § 2208; SL 1913, ch 351 ; RC 1919, § 6799; SL 1933, ch 198 , § 1; SDC 1939, § 57.1115; SL 2008, ch 37 , § 46; SL 2018, ch 63 , § 111. https://library.partnertax.ai/us-sd/stat/10-24-3 Source: SL 1897, ch 28 , § 129; RPolC 1903, § 2208; SL 1913, ch 351 ; RC 1919, § 6799; SL 1933, ch 198 , § 1; SDC 1939, § 57.1115; SL 2008, ch 37 , § 47; SL 2018, ch 63 , § 112. https://library.partnertax.ai/us-sd/stat/10-24-4 Source: SL 1897, ch 28 , § 129; RPolC 1903, § 2208; SL 1913, ch 351 ; RC 1919, § 6799; SL 1933, ch 198 , § 1; SDC 1939, § 57.1115; SL 2008, ch 37 , § 48. https://library.partnertax.ai/us-sd/stat/10-24-5 Source: SL 1897, ch 28 , § 126; RPolC 1903, § 2205; RC 1919, § 6798; SL 1933, ch 65 ; SDC 1939, § 57.1114; SL 2004, ch 87 , § 1; SL 2018, ch 63 , § 113. https://library.partnertax.ai/us-sd/stat/10-24-6 Source: SL 1933, ch 65 ; SDC 1939, § 57.1114; SL 2018, ch 63 , § 114. https://library.partnertax.ai/us-sd/stat/10-24-7 Source: SDC 1939, § 57.1114; SL 2008, ch 37 , § 49; SL 2018, ch 63 , § 115. https://library.partnertax.ai/us-sd/stat/10-24-8 Source: SDC 1939, § 57.1114; SL 2008, ch 37 , § 50; SL 2018, ch 63 , § 116. https://library.partnertax.ai/us-sd/stat/10-24-9 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-24-16 Source: SL 1913, ch 343 ; RC 1919, § 2918; SDC 1939, § 37.3201; SL 2008, ch 37 , § 57; SL 2018, ch 63 , § 124. https://library.partnertax.ai/us-sd/stat/10-24-17 Source: SDC 1939, § 57.1117; SL 1989, ch 97 ; SL 2000, ch 55 , § 1; SL 2018, ch 63 , § 125. https://library.partnertax.ai/us-sd/stat/10-25-1 Source: SL 1897, ch 28 , § 132; RPolC 1903, § 2212; SL 1909, ch 194 ; SL 1911, ch 247 ; SL 1913, ch 353 ; SL 1915, ch 291 ; SL 1917, ch 135 ; RC 1919, § 6804; SL 1933, ch 198 , § 3; SL 1935, ch 195 ; SL 1937, ch 248 ; SDC 1939, § 57.1119; SL 1979, ch 74 , § 1; SL 1988, ch 100 , § 1; SL 2008, ch 37 , § 58; SL 2010, ch 53 , § 1; SL 2018, ch 63 , § 126. https://library.partnertax.ai/us-sd/stat/10-25-2 Source: SL 1897, ch 28 , § 132; RPolC 1903, § 2212; SL 1909, ch 194 ; SL 1911, ch 247 ; SL 1913, ch 353 ; SL 1915, ch 291 ; SL 1917, ch 135 ; RC 1919, § 6804; SL 1933, ch 198 , § 3; SL 1935, ch 195 ; SL 1937, ch 248 ; SDC 1939, § 57.1119; SL 2008, ch 37 , § 59; SL 2018, ch 63 , § 127. https://library.partnertax.ai/us-sd/stat/10-25-3 Source: SL 1897, ch 28 , § 132; RPolC 1903, § 2212; SL 1909, ch 194 ; SL 1911, ch 247 ; SL 1913, ch 353 ; SL 1915, ch 291 ; SL 1917, ch 135 ; RC 1919, § 6804; SL 1933, ch 198 , § 3; SL 1935, ch 195 ; SL 1937, ch 248 ; SDC 1939, § 57.1119; SL 1991, ch 92 , § 1; SL 1992, ch 86 ; SL 2018, ch 63 , § 128. https://library.partnertax.ai/us-sd/stat/10-25-4 Source: SL 1935, ch 195 ; SL 1937, ch 248 ; SDC 1939, § 57.1119; SL 2008, ch 37 , § 60; SL 2018, ch 63 , § 129. https://library.partnertax.ai/us-sd/stat/10-25-5 Source: SDC 1939, § 57.1119; SL 1972, ch 64 , § 1; SL 1991, ch 92 , § 2; SL 1998, ch 66 , § 1; SL 2018, ch 63 , § 130. https://library.partnertax.ai/us-sd/stat/10-25-6 Source: SL 1937, ch 248 ; SDC 1939, § 57.1119; SL 2008, ch 37 , § 61; SL 2018, ch 63 , § 131. https://library.partnertax.ai/us-sd/stat/10-25-7 Source: SL 1935, ch 195 ; SL 1937, ch 248 ; SDC 1939, § 57.1119; SL 2008, ch 37 , § 62; SL 2018, ch 63 , § 132. https://library.partnertax.ai/us-sd/stat/10-25-8 Source: SL 1897, ch 28 , § 132; RPolC 1903, § 2212; SL 1909, ch 194 ; SL 1911, ch 247 ; SL 1913, ch 353 ; SL 1915, ch 291 ; SL 1917, ch 135 ; RC 1919, § 6804; SL 1933, ch 198 , § 3; SL 1935, ch 195 ; SL 1937, ch 248 ; SDC 1939, § 57.1119; SL 2008, ch 37 , § 63. https://library.partnertax.ai/us-sd/stat/10-25-9 Source: SL 1897, ch 28 , § 132; RPolC 1903, § 2212; SL 1909, ch 194 ; SL 1911, ch 247 ; SL 1913, ch 353 ; SL 1915, ch 291 ; SL 1917, ch 135 ; RC 1919, § 6804; SL 1933, ch 198 , § 3; SL 1935, ch 195 ; SL 1937, ch 248 ; SDC 1939, § 57.1119; SL 1979, ch 75 , § 2; SL 1988, ch 100 , § 2; SL 2014, ch 57 , § 1. https://library.partnertax.ai/us-sd/stat/10-25-10 Source: SL 1897, ch 28 , § 132; RPolC 1903, § 2212; SL 1909, ch 194 ; SL 1911, ch 247 ; SL 1913, ch 353 ; SL 1915, ch 291 ; SL 1917, ch 135 ; RC 1919, § 6804; SL 1933, ch 198 , § 3; SL 1935, ch 195 ; SL 1937, ch 248 ; SDC 1939, § 57.1119; SL 2008, ch 37 , § 64; SL 2018, ch 63 , § 133. https://library.partnertax.ai/us-sd/stat/10-25-11 Source: SL 1897, ch 28 , § 132; RPolC 1903, § 2212; SL 1909, ch 194 ; SL 1911, ch 247 ; SL 1913, ch 353 ; SL 1915, ch 291 ; SL 1917, ch 135 ; RC 1919, § 6804; SL 1933, ch 198 , § 3; SL 1935, ch 195 ; SL 1937, ch 248 ; SDC 1939, § 57.1119; SL 2008, ch 37 , § 65; SL 2013, ch 49 , § 1; SL 2018, ch 63 , § 134. https://library.partnertax.ai/us-sd/stat/10-25-12 Source: SL 1897, ch 28 , § 132; RPolC 1903, § 2212; SL 1909, ch 194 ; SL 1911, ch 247 ; SL 1913, ch 353 ; SL 1915, ch 291 ; SL 1917, ch 135 ; RC 1919, § 6804; SL 1933, ch 198 , § 3; SL 1935, ch 195 ; SL 1937, ch 248 ; SDC 1939, § 57.1119; SL 1974, ch 78 , § 5; SL 2008, ch 37 , § 66; SL 2009, ch 45 , § 1; SL 2018, ch 63 , § 135; SL 2024, ch 38 , § 4, eff. Feb. 12, 2024; SL 2025, ch 49 , § 1. https://library.partnertax.ai/us-sd/stat/10-25-13 Source: PolC 1877, ch 28, § 74; CL 1887, § 1639; SL 1897, ch 32 , § 1; RPolC 1903, § 2213; RC 1919, § 6805; SDC 1939, § 57.1120; SL 1989, ch. 82, § 41; SL 2018, ch 63 , § 136. https://library.partnertax.ai/us-sd/stat/10-25-14 Source: SL 1897, ch 32 , § 1; RPolC 1903, § 2213; RC 1919, § 6805; SDC 1939, § 57.1120; SL 2018, ch 63 , § 137. https://library.partnertax.ai/us-sd/stat/10-25-15 Source: SL 1897, ch 28 , § 135; RPolC 1903, § 2216; RC 1919, § 6808; SDC 1939, § 57.1121; SL 2018, ch 63 , § 138. https://library.partnertax.ai/us-sd/stat/10-25-16 Source: SL 1909, ch 10 , § 1; SL 1913, ch 355 ; SL 1915, ch 294 ; RC 1919, § 6806; SL 1921, ch 130 , § 1; SDC 1939, § 57.1118; SL 2008, ch 37 , § 67; SL 2018, ch 63 , § 139. https://library.partnertax.ai/us-sd/stat/10-25-17 Source: SL 1915, ch 294 ; RC 1919, § 6806; SL 1921, ch 130 , § 1; SDC 1939, § 57.1118; SL 2008, ch 37 , § 68; SL 2018, ch 63 , § 140. https://library.partnertax.ai/us-sd/stat/10-25-18 Source: SL 1921, ch 130 , § 1; SDC 1939, § 57.1118; SL 1979, ch 75 , § 1; SL 2008, ch 37 , § 69; SL 2018, ch 63 , § 141. https://library.partnertax.ai/us-sd/stat/10-25-19 Source: SDC 1939, § 57.1118; SL 2008, ch 37 , § 70; SL 2018, ch 63 , § 142. https://library.partnertax.ai/us-sd/stat/10-25-20 Source: SL 1897, ch 28 , § 128; RPolC 1903, § 2207; SL 1911, ch 246 ; SL 1913, ch 354 ; SL 1917, ch 136 ; RC 1919, § 6803; SL 1937, ch 206 ; SDC 1939, § 57.1122; SL 2008, ch 37 , § 71; SL 2018, ch 63 , § 143. https://library.partnertax.ai/us-sd/stat/10-25-24 Source: SL 1941, ch 43 , § 1; SL 1943, ch 36 ; SDC Supp 1960, § 37.1501-1; SL 2008, ch 37 , § 74; SL 2018, ch 63 , § 147. https://library.partnertax.ai/us-sd/stat/10-25-25 Source: SL 1941, ch 43 , § 1; SL 1943, ch 36 ; SDC Supp 1960, § 37.1501-1; SL 2008, ch 37 , § 75; SL 2018, ch 63 , § 148. https://library.partnertax.ai/us-sd/stat/10-25-26 Source: SL 1941, ch 43 , § 2; SDC Supp 1960, § 37.1501-2; SL 2008, ch 37 , § 76; SL 2018, ch 63 , § 149. https://library.partnertax.ai/us-sd/stat/10-25-28 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-25-39 Source: SL 1911, ch 246 ; SL 1913, ch 354 ; SL 1917, ch 136 ; RC 1919, § 6803; SL 1931, ch 113 ; SL 1933, ch 64 ; SL 1933, ch 198 , § 2; SL 1937, ch 83 ; SDC 1939, § 57.1124; SL 2008, ch 37 , § 77; SL 2018, ch 63 , § 151; SL 2024, ch 38 , § 3, eff. Feb. 12, 2024; SL 2025, ch 49 , § 2. https://library.partnertax.ai/us-sd/stat/10-25-40 Source: SL 1949, ch 427 , §§ 1, 2; SL 1953, ch 463 ; SDC Supp 1960, § 57.11 24-1 ; SL 2018, ch 63 , § 152. https://library.partnertax.ai/us-sd/stat/10-25-41 Source: SDC 1939, § 57.1125; SL 1943, ch 292 ; SL 1974, ch 68 , § 10; SL 2018, ch 63 , § 153. https://library.partnertax.ai/us-sd/stat/10-25-42 Source: SDC 1939, § 57.1125; SL 1943, ch 292 ; SL 2008, ch 37 , § 78; SL 2018, ch 63 , § 154. https://library.partnertax.ai/us-sd/stat/10-25-43 Source: SDC 1939, § 57.1125; SL 1943, ch 292 ; SL 2008, ch 37 , § 79; SL 2018, ch 63 , § 155. https://library.partnertax.ai/us-sd/stat/10-25-44 Source: SL 1901, ch 56 , § 1; RPolC 1903, § 2214; SL 1903, ch 70 ; RC 1919, § 6825; SDC 1939, § 57.0903; SL 1941, ch 337 ; SL 1983, ch 77 ; SL 1993, ch 91 ; SL 2018, ch 63 , § 156. https://library.partnertax.ai/us-sd/stat/10-25-45 Source: SL 2013, ch 50 , § 1. https://library.partnertax.ai/us-sd/stat/10-26-1 Source: SL 1953, ch 479 , § 1; SL 1966, ch 257 , § 1; SL 2008, ch 37 , § 80. https://library.partnertax.ai/us-sd/stat/10-26-2 Source: SL 1953, ch 479 , § 1; SL 1966, ch 257 , § 1; SL 2008, ch 37 , § 81. https://library.partnertax.ai/us-sd/stat/10-26-3 Source: SL 1953, ch 479 , § 1; SL 1966, ch 257 , § 1; SL 1984, ch 74 , § 4. https://library.partnertax.ai/us-sd/stat/10-26-4 Source: SL 1953, ch 479 , § 1; SL 1966, ch 257 , § 1; SL 1975, ch 102 ; SL 2008, ch 37 , § 82. https://library.partnertax.ai/us-sd/stat/10-26-5 Source: SL 1953, ch 479 , § 1; SL 1966, ch 257 , § 1; SL 1972, ch 64 , § 2; SL 2008, ch 37 , § 83. https://library.partnertax.ai/us-sd/stat/10-26-6 Source: SL 1953, ch 479 , § 2; SL 1966, ch 257 , § 2; SL 1984, ch 74 , § 5; SL 1986, ch 97 ; SL 2008, ch 37 , § 84. https://library.partnertax.ai/us-sd/stat/10-26-7 Source: SL 1953, ch 479 , § 3; SL 1966, ch 257 , § 3; SL 1982, ch 28 , § 7; SL 2008, ch 37 , § 85. https://library.partnertax.ai/us-sd/stat/10-26-8 Source: SL 1953, ch 479 , § 4; SL 1966, ch 257 , § 4; SL 2008, ch 37 , § 86. https://library.partnertax.ai/us-sd/stat/10-26-9 Source: SL 1953, ch 479 , § 5; SL 1966, ch 257 , § 5; SL 2008, ch 37 , § 87. https://library.partnertax.ai/us-sd/stat/10-26-10 Source: SL 1953, ch 479 , § 6; SL 1966, ch 257 , § 6. https://library.partnertax.ai/us-sd/stat/10-27-1 Source: SL 1915, ch 289 , § 1; RC 1919, § 6826; SDC 1939, § 57.0901; SL 2008, ch 37 , § 88. https://library.partnertax.ai/us-sd/stat/10-27-2 Source: SL 1915, ch 289 , § 1; RC 1919, § 6826; SDC 1939, § 57.0901; SL 1994, ch 83 , § 4. https://library.partnertax.ai/us-sd/stat/10-27-3 Source: SL 1897, ch 28 , § 133; SL 1901, ch 56 , § 1; RPolC 1903, § 2214; SL 1903, ch 70 ; RC 1919, § 6825; SDC 1939, § 57.0902; SL 1992, ch 80 , § 204; SL 2008, ch 37 , § 89. https://library.partnertax.ai/us-sd/stat/10-27-4 Source: SL 1901, ch 56 , § 1; RPolC 1903, § 2214; SL 1903, ch 70 ; RC 1919, § 6825; SDC 1939, § 57.0902. https://library.partnertax.ai/us-sd/stat/10-27-5 Source: SDC 1939, § 57.0902; SL 1983, ch 28 , § 27; SL 1984, ch 319 , § 11; SL 1999, ch 53 , § 7; SL 2000, ch 226 , § 7. https://library.partnertax.ai/us-sd/stat/10-27-6 Source: SDC 1939, § 57.0902; SL 2008, ch 37 , § 90. https://library.partnertax.ai/us-sd/stat/10-27-7 Source: SDC 1939, § 57.0902; SL 1983, ch 28 , § 28; SL 1984, ch 319 , § 12. https://library.partnertax.ai/us-sd/stat/10-27-8 Source: SL 1893, ch 160 , § 1; RPolC 1903, § 2225; RC 1919, § 6824; SDC 1939, § 57.0902. https://library.partnertax.ai/us-sd/stat/10-27-9 Source: SDC 1939, § 57.0902. https://library.partnertax.ai/us-sd/stat/10-28-1 Source: SDC 1939, § 57.1301; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-2 Source: SL 1915, ch 100 , § 5; RC 1919, § 6600; SL 1923, ch 112 ; SDC 1939, § 57.1301. https://library.partnertax.ai/us-sd/stat/10-28-3 Source: SDC 1939, § 57.1302; SL 1992, ch 60 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-4 Source: SDC 1939, §§ 57.1303, 60.0503; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-5 Source: SDC 1939, § 57.1304; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-6 Source: SDC 1939, §§ 57.1303, 60.0503; SL 1992, ch 60 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-7 Source: SDC 1939, § 57.1305; SL 1992, ch 60 , § 2; SL 1996, ch 77 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-8 Source: SDC 1939, § 57.1305; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-9 Source: SDC 1939, § 57.1305; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-10 Source: SL 1897, ch 28 , § 48; RPolC 1903, § 2113; SL 1907, ch 64 , § 1; re - en SL 1913, ch 347 , § 1; SL 1915, ch 100 , § 1; RC 1919, § 6596; SDC 1939, § 57.1301. https://library.partnertax.ai/us-sd/stat/10-28-11 Source: SDC 1939, § 57.1301; SL 1987, ch 82 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-12 Source: SDC 1939, § 57.1305; SL 1997, ch 61 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-13 Source: SDC 1939, § 57.1305; SL 1996, ch 77 , § 6; SL 1997, ch 61 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-14 Source: SDC 1939, § 57.1305; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 64 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-15 Source: SDC 1939, § 57.1306; SL 1987, ch 82 , § 8; SL 1994, ch 73 , § 31; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-16 Source: SDC 1939, § 57.1307; SL 1992, ch 60 , § 2; SL 1996, ch 78 , § 1; SL 1999, ch 222 , § 8; SL 2003, ch 57 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-17 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-28-18 Source: SDC 1939, § 57.1308; SL 1992, ch 60 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-19 Source: SL 1915, ch 100 , § 12; RC 1919, § 6607; SL 1923, ch 112 ; SDC 1939, § 57.1309; SL 1989, ch 82 , § 41; SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-28-20 Source: SL 1915, ch 100 , § 12; RC 1919, § 6607; SL 1923, ch 112 ; SDC 1939, § 57.1309. https://library.partnertax.ai/us-sd/stat/10-28-21 Source: SDC 1939, § 57.1310; SL 1992, ch 60 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-28-22 Source: SL 1915, ch 100 , § 10; RC 1919, § 6605; SDC 1939, § 57.1310; SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-28-23 Source: SL 1915, ch 100 , § 11; RC 1919, § 6606; SDC 1939, § 57.1311. https://library.partnertax.ai/us-sd/stat/10-28-24 Source: SL 1981, ch 331 , § 13. https://library.partnertax.ai/us-sd/stat/10-28-25 Source: SL 1995, ch 53 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-1 Source: SL 1961, ch 449 , § 1; SL 1994, ch 351 , § 15; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-2 Source: SL 1961, ch 449 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-3 Source: SL 1961, ch 449 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-4 Source: SL 1961, ch 449 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-5 Source: SL 1961, ch 449 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-6 Source: SL 1961, ch 449 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-7 Source: SL 1961, ch 449 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-8 Source: SL 1961, ch 449 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-9 Source: SL 1961, ch 449 , § 7; SL 1978, ch 80 ; SL 1989, ch 87 , § 12; SL 1996, ch 77 , § 2; SL 1997, ch 61 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-10 Source: SL 1961, ch 449 , § 7. https://library.partnertax.ai/us-sd/stat/10-29-11 Source: SL 1961, ch 449 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-12 Source: SL 1961, ch 449 , § 9; SL 1987, ch 82 , § 9; SL 1995, ch 56 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-13 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-29-14 Source: SL 1961, ch 449 , § 11; SL 1968, ch 262 ; SL 1970, ch 72 ; SL 1994, ch 73 , § 32; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-15 Source: SL 1961, ch 449 , § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-16 Source: SL 1961, ch 449 , § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-29-17 Source: SL 1961, ch 449 , § 10. https://library.partnertax.ai/us-sd/stat/10-29-18 Source: SL 1997, ch 61 , § 14. https://library.partnertax.ai/us-sd/stat/10-32-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-33-1 Source: SL 1955, ch 423 , § 2; SDC Supp 1960, § 57.1809; SL 1965, ch 287 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 54 , § 1. https://library.partnertax.ai/us-sd/stat/10-33-2 Source: SDC 1939, § 57.1801 as enacted by SL 1965, ch 287 , § 1; SL 1983, ch 78 . https://library.partnertax.ai/us-sd/stat/10-33-3 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-33-4 Source: SDC 1939, § 57.1802; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 54 , § 3. https://library.partnertax.ai/us-sd/stat/10-33-5 Source: SL 1915, ch 100 , § 14; RC 1919, § 6622; SDC 1939, § 57.1802 (1); SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-33-6 Source: SL 1915, ch 100 , § 14; RC 1919, § 6622; SDC 1939, § 57.1802 (2); SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-33-7 Source: SL 1915, ch 100 , § 14; RC 1919, § 6622; SDC 1939, § 57.1802 (3). https://library.partnertax.ai/us-sd/stat/10-33-8 Source: SDC 1939, § 57.1802 (4); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-33-9 Source: SDC 1939, § 57.1802; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-33-10 Source: SDC 1939, § 57.1801; SL 1941, ch 341 ; SL 1965, ch 287 , § 1; SL 1974, ch 94 , § 3; SL 1998, ch 67 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 54 , § 4. https://library.partnertax.ai/us-sd/stat/10-33-11 Source: SDC 1939, § 57.1804; SL 1992, ch 60 , § 2; SL 1996, ch 77 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 54 , § 5. https://library.partnertax.ai/us-sd/stat/10-33-12 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-33-13 Source: SL 1915, ch 100 , § 17; RC 1919, § 6625; SDC 1939, § 57.1804. https://library.partnertax.ai/us-sd/stat/10-33-14 Source: SDC 1939, § 57.1803; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 54 , § 6. https://library.partnertax.ai/us-sd/stat/10-33-15 Source: SDC 1939, § 57.1804; SL 1987, ch 82 , § 10; SL 1995, ch 56 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 54 , § 8. https://library.partnertax.ai/us-sd/stat/10-33-16 Source: SDC 1939, § 57.1804; SL 1994, ch 73 , § 33; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 54 , § 9. https://library.partnertax.ai/us-sd/stat/10-33-17 Source: SDC 1939, § 57.1805; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-33-18 Source: SDC 1939, § 57.1806; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-33-19 Source: SL 1915, ch 100 , § 20; RC 1919, § 6628; SDC 1939, § 57.1807; SL 2011, ch 54 , § 10. https://library.partnertax.ai/us-sd/stat/10-33-20 Source: SL 1915, ch 100 , § 19; RC 1919, § 6627; SDC 1939, § 57.1806; SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-33-21 Source: SL 1955, ch 423 , § 1; SDC Supp 1960, § 57.1808; SL 1965, ch 287 , § 2; SL 1974, ch 94 , § 1; SL 1980, ch 86 ; SL 2002, ch 58 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 89 , § 1; SL 2009, ch 46 , § 1; SL 2011, ch 54 , § 11. https://library.partnertax.ai/us-sd/stat/10-33-22 Source: SL 1955, ch 423 , § 1; SDC Supp 1960, § 57.1808; SL 1965, ch 287 , § 2; SL 2004, ch 89 , § 2. https://library.partnertax.ai/us-sd/stat/10-33-23 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-33-24 Source: SL 1955, ch 423 , § 3; SDC Supp 1960, § 57.1810; SL 1965, ch 287 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 52 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-33-25 Source: SL 1955, ch 423 , § 3; SDC Supp 1960, § 57.1810; SL 1965, ch 287 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 52 , § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-33-26 Source: SL 1955, ch 423 , § 3; SDC Supp 1960, § 57.1810; SL 1965, ch 287 , § 4; SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-33-27 Source: SL 1955, ch 423 , § 4; SDC Supp 1960, § 57.1811; SL 1965, ch 287 , § 5; SL 1992, ch 80 , § 205; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 89 , § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-33-28 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-33-29 Source: SDC 1939, § 57.1801 as added by SL 1941, ch 341 ; SL 1965, ch 287 , § 1. https://library.partnertax.ai/us-sd/stat/10-33-30 Source: SL 1955, ch 423 , § 7; SDC Supp 1960, § 57.1814. https://library.partnertax.ai/us-sd/stat/10-33A-1 Source: SL 2003, ch 58 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-33A-2 Source: SL 2003, ch 58 , § 2. https://library.partnertax.ai/us-sd/stat/10-33A-3 Source: SL 2003, ch 58 , § 3. https://library.partnertax.ai/us-sd/stat/10-33A-4 Source: SL 2003, ch 58 , § 4. https://library.partnertax.ai/us-sd/stat/10-33A-5 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-33A-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-33A-7 Source: SL 2003, ch 58 , § 7. https://library.partnertax.ai/us-sd/stat/10-33A-8 Source: SL 2003, ch 58 , § 8. https://library.partnertax.ai/us-sd/stat/10-33A-9 Source: SL 2003, ch 58 , § 9. https://library.partnertax.ai/us-sd/stat/10-33A-10 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-33A-11 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-33A-12 Source: SL 2003, ch 58 , § 12. https://library.partnertax.ai/us-sd/stat/10-33A-13 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-33A-14 Source: SL 2003, ch 58 , § 14. https://library.partnertax.ai/us-sd/stat/10-33A-15 Source: SL 2003, ch 58 , § 15. https://library.partnertax.ai/us-sd/stat/10-33A-16 Source: SL 2003, ch 58 , § 16. https://library.partnertax.ai/us-sd/stat/10-33A-17 Source: SL 2003, ch 58 , § 17; SL 2004, ch 96 , § 6; SL 2009, ch 49 , § 9. https://library.partnertax.ai/us-sd/stat/10-33A-18 Source: SL 2003, ch 58 , § 18; SL 2009, ch 49 , § 10. Effective July 1, 2026 10-33A-18 . Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt. If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to the gross receipts tax under this chapter fails for any reason to file the required returns or t https://library.partnertax.ai/us-sd/stat/10-33A-19 Source: SL 2003, ch 58 , § 19. https://library.partnertax.ai/us-sd/stat/10-33A-20 Source: SL 2003, ch 58 , § 20. https://library.partnertax.ai/us-sd/stat/10-34-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-35-1 Source: SL 1929, ch 247 , § 1; SDC 1939, § 57.1901; SL 1994, ch 351 , § 16. https://library.partnertax.ai/us-sd/stat/10-35-2 Source: SDC 1939, § 57.1902; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-35-3 Source: SDC 1939, § 57.1903; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-35-4 Source: SL 1929, ch 247 , § 3; SDC 1939, § 57.1903 (1); SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-35-5 Source: SL 1929, ch 247 , § 3; SDC 1939, § 57.1903(2). https://library.partnertax.ai/us-sd/stat/10-35-6 Source: SL 1929, ch 247 , § 3; SDC 1939, § 57.1903 (3). https://library.partnertax.ai/us-sd/stat/10-35-7 Source: SDC 1939, § 57.1903(4); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-35-8 Source: SDC 1939, § 57.1904; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-35-9 Source: SDC 1939, § 57.1905; SL 1992, ch 60 , § 2; SL 1996, ch 77 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-35-10 Source: SDC 1939, § 57.1905; SL 1992, ch 60 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-35-11 Source: SDC 1939, § 57.1905; SL 1987, ch 82 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-35-12 Source: SDC 1939, § 57.1905; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-35-13 Source: SDC 1939, § 57.1906; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-35-14 Source: SL 1929, ch 247 , § 7; SDC 1939, § 57.1907. https://library.partnertax.ai/us-sd/stat/10-35-15 Source: SL 1929, ch 247 , § 8; SDC 1939, § 57.1908. https://library.partnertax.ai/us-sd/stat/10-35-16 Source: SL 2008, ch 49 , § 1; SL 2016, ch 61 , § 1. https://library.partnertax.ai/us-sd/stat/10-35-17 Source: SL 2008, ch 49 , § 2; SL 2015, ch 66 , § 1, eff. Apr. 1, 2015; SL 2016, ch 61 , § 2. https://library.partnertax.ai/us-sd/stat/10-35-18 Source: SL 2008, ch 49 , § 3; SL 2016, ch 61 , § 3. https://library.partnertax.ai/us-sd/stat/10-35-19 Source: SL 2008, ch 49 , § 4; SL 2015, ch 66 , § 2, eff. Apr. 1, 2015. https://library.partnertax.ai/us-sd/stat/10-35-20 Source: SL 2008, ch 49 , § 5; SL 2015, ch 66 , § 6, eff. Apr. 1, 2015; SL 2016, ch 61 , § 5. https://library.partnertax.ai/us-sd/stat/10-35-21 Source: SL 2008, ch 49 , § 6; SL 2013, ch 52 , § 1; SL 2015, ch 66 , § 7, eff. Apr. 1, 2015; SL 2016, ch 61 , § 6. https://library.partnertax.ai/us-sd/stat/10-35-22 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-36-1 Source: SL 1941, ch 363 , § 1; SDC Supp 1960, § 57.19B01; SL 1981, ch 94 , § 1; SL 1982, ch 97 . https://library.partnertax.ai/us-sd/stat/10-36-2 Source: SL 1941, ch 363 , § 6; SDC Supp 1960, § 57.19B06; SL 1981, ch 94 , § 2. https://library.partnertax.ai/us-sd/stat/10-36-3 Source: SL 1941, ch 363 , § 1; SDC Supp 1960, § 57.19B01; SL 1981, ch 94 , § 3; SL 1992, ch 60 , § 2; SL 2012, ch 66 , § 2. https://library.partnertax.ai/us-sd/stat/10-36-4 Source: SL 1941, ch 363 , § 8; SDC Supp 1960, § 57.19B08; SL 2012, ch 66 , § 3. https://library.partnertax.ai/us-sd/stat/10-36-5 Source: SL 1941, ch 363 , § 2; SDC Supp 1960, § 57.19B02; SL 1987, ch 92 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2012, ch 66 , § 4. https://library.partnertax.ai/us-sd/stat/10-36-6 Source: SL 1941, ch 363 , § 3; SDC Supp 1960, § 57.19B03; SL 1987, ch 92 , § 2; SL 1994, ch 88 ; SL 2012, ch 66 , § 1. https://library.partnertax.ai/us-sd/stat/10-36-7 Source: SL 1941, ch 363 , § 3; SDC Supp 1960, § 57.19B03; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2012, ch 66 , § 5. https://library.partnertax.ai/us-sd/stat/10-36-8 Source: SL 1941, ch 363 , § 3; SDC Supp 1960, § 57.19B03; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2012, ch 66 , § 6. https://library.partnertax.ai/us-sd/stat/10-36-9 Source: SL 1941, ch 363 , § 4; SDC Supp 1960, § 57.19B04; SL 2012, ch 66 , § 7. https://library.partnertax.ai/us-sd/stat/10-36-10 Source: SL 1941, ch 363 , § 5; SDC Supp 1960, § 57.19B05; SL 2012, ch 66 , § 8. https://library.partnertax.ai/us-sd/stat/10-36-11 Source: SL 1941, ch 363 , § 3; SDC Supp 1960, § 57.19B03; SL 1981, ch 94 , § 4; SL 1983, ch 98 , § 2; SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-36-12 Source: SL 1941, ch 363 , § 7; SDC Supp 1960, § 57.19B07. https://library.partnertax.ai/us-sd/stat/10-36A-1 Source: SL 1970, ch 67 , § 1; SL 1982, ch 98 . https://library.partnertax.ai/us-sd/stat/10-36A-2 Source: SL 1970, ch 67 , § 2. https://library.partnertax.ai/us-sd/stat/10-36A-3 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-37-1 Source: SL 1947, ch 413 , § 1; SDC Supp 1960, § 57.19A01; SL 1994, ch 351 , § 18; SL 2022, ch 32 , § 1. https://library.partnertax.ai/us-sd/stat/10-37-2 Source: SL 1947, ch 413 , § 2; SDC Supp 1960, § 57.19A02; SL 1981 (2d SS), ch 1 , § 26; SL 1984, ch 12 , § 6; SL 1994, ch 351 , § 19. https://library.partnertax.ai/us-sd/stat/10-37-3 Source: SL 1947, ch 413 , § 3; SDC Supp 1960, § 57.19A03; SL 1987, ch 82 , § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2024, ch 189 , § 3, rejected Nov. 5, 2024. https://library.partnertax.ai/us-sd/stat/10-37-4 Source: SL 1947, ch 413 , § 4; SDC Supp 1960, § 57.19A04; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-37-5 Source: SL 1947, ch 413 , § 7; SDC Supp 1960, § 57.19A07; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-37-6 Source: SL 1947, ch 413 , § 5; SDC Supp 1960, § 57.19A05; SL 1987, ch 82 , § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-37-7 Source: SL 1947, ch 413 , § 6; SDC Supp 1960, § 57.19A06; SL 1987, ch 82 , § 14; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-37-8 Source: SL 1947, ch 413 , § 8; SDC Supp 1960, § 57.19A08; SL 1989, ch 87 , § 13; SL 1997, ch 61 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-37-9 Source: SL 1947, ch 413 , § 9; SDC Supp 1960, § 57.19A09; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-37-10 Source: SL 1947, ch 413 , § 10; SDC Supp 1960, § 57.19A10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-37-11 Source: SL 1947, ch 413 , § 11; SDC Supp 1960, § 57.19A11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-37-12 Source: SL 1947, ch 413 , § 12; SDC Supp 1960, § 57.19A12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2022, ch 32 , § 2. https://library.partnertax.ai/us-sd/stat/10-37-13 Source: SL 1947, ch 413 , § 12; SDC Supp 1960, § 57.19A12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-37-14 Source: SL 1947, ch 413 , § 12; SDC Supp 1960, § 57.19A12; SL 2022, ch 32 , § 3. https://library.partnertax.ai/us-sd/stat/10-37-15 Source: SL 1947, ch 413 , § 13; SDC Supp 1960, § 57.19A13. https://library.partnertax.ai/us-sd/stat/10-37-16 Source: SL 1947, ch 413 , § 14; SDC Supp 1960, § 57.19A14. https://library.partnertax.ai/us-sd/stat/10-38-1 Source: SL 1963, ch 295 , § 2; SL 1997, ch 61 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-38-2 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-38-5 Source: SL 1917, ch 120 , § 5; SL 1917, ch 121 , § 5; SL 1917, ch 122 , § 5; RC 1919, §§ 6612, 6633, 6646; SDC 1939, § 57.9917; SL 1982, ch 86 , § 25; SL 2021, ch 43 , § 18. https://library.partnertax.ai/us-sd/stat/10-38-6 Source: SDC 1939, § 57.9917; SL 1982, ch 86 , § 26; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-38-7 Source: SL 1917, ch 120 , § 5; SL 1917, ch 121 , § 5; SL 1917, ch 122 , § 5; RC 1919, §§ 6612, 6633, 6646; SL 1925, ch 90 , § 5; SDC 1939, § 57.9917. https://library.partnertax.ai/us-sd/stat/10-38-8 Source: SDC 1939, § 57.9917; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-38-9 Source: SDC 1939, § 57.9918; SL 1982, ch 86 , § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-38-10 Source: SDC 1939, § 57.2001; SL 1992, ch 80 , § 206; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-38-11 Source: SL 1915, ch 100 , § 46; SL 1917, ch 120 , § 11; SL 1917, ch 121 , § 12; SL 1917, ch 122 , § 12; RC 1919, § 6662; SDC 1939, § 57.2001. https://library.partnertax.ai/us-sd/stat/10-38-12 Source: SL 1915, ch 100 , § 46; SL 1917, ch 120 , § 11; SL 1917, ch 121 , § 12; SL 1917, ch 122 , § 12; RC 1919, § 6662; SDC 1939, § 57.2001. https://library.partnertax.ai/us-sd/stat/10-38-13 Source: SDC 1939, § 57.2001; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-38-14 Source: SL 1939, ch 281 , § 1; SDC Supp 1960, § 57.0207; SL 1994, ch 73 , § 38; SL 1997, ch 61 , § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-38-15 Source: SL 1939, ch 281 , § 2; SDC Supp 1960, § 57.0208; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-38-16 Source: SL 1939, ch 281 , § 3; SDC Supp 1960, § 57.2709; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-38-17 Source: SL 1939, ch 281 , § 4; SDC Supp 1960, § 57.0210; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-38-18 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-38-20 Source: SL 1939, ch 281 , § 7; SDC Supp 1960, § 57.0213. https://library.partnertax.ai/us-sd/stat/10-38-21 Source: SL 1939, ch 281 , § 8; SDC Supp 1960, § 57.0214. https://library.partnertax.ai/us-sd/stat/10-38-22 Source: SL 1939, ch 281 , § 6; SDC Supp 1960, § 57.0212. https://library.partnertax.ai/us-sd/stat/10-38-23 Source: SL 1913, ch 340 , § 2; RC 1919, § 6664; SDC 1939, § 57.2004. https://library.partnertax.ai/us-sd/stat/10-38-24 Source: SL 1913, ch 340 , § 1; RC 1919, § 6663; SDC 1939, § 57.2002; SL 2021, ch 43 , § 19. https://library.partnertax.ai/us-sd/stat/10-38-25 Source: SL 1913, ch 340 , § 1; RC 1919, § 6663; SDC 1939, § 57.2002. https://library.partnertax.ai/us-sd/stat/10-38-26 Source: SL 1913, ch 340 , § 1; RC 1919, § 6663; SDC 1939, § 57.2002. https://library.partnertax.ai/us-sd/stat/10-38-27 Source: SL 1913, ch 340 , § 1; RC 1919, § 6663; SDC 1939, § 57.2002. https://library.partnertax.ai/us-sd/stat/10-38-28 Source: SL 1913, ch 340 , § 3; RC 1919, § 6665; SDC 1939, § 57.2003. https://library.partnertax.ai/us-sd/stat/10-38-29 Source: SL 1993, ch 92 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-38-30 Source: SL 1993, ch 92 , § 2; SL 1996, ch 77 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-38-31 Source: SL 1993, ch 92 , § 3. https://library.partnertax.ai/us-sd/stat/10-38-32 Source: SL 1993, ch 92 , § 4; SL 1994, ch 73 , § 43. https://library.partnertax.ai/us-sd/stat/10-38-33 Source: SL 1993, ch 92 , § 5. https://library.partnertax.ai/us-sd/stat/10-38-34 Source: SL 1993, ch 92 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-39-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-39-23 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-39-42 Source: SL 1981, ch 95 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 91; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-39-43 Source: SL 1981, ch 95 , § 2; SL 1984, ch 78 , § 1; SL 1994, ch 89 , § 1. https://library.partnertax.ai/us-sd/stat/10-39-44 Source: SL 1981, ch 95 , § 3; SL 1994, ch 89 , § 2. https://library.partnertax.ai/us-sd/stat/10-39-45 Source: SL 1981, ch 95 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-39-46 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-39-47 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-39-48 Source: SL 1981, ch 95 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-39-49 Source: SL 1981, ch 95 , § 8; SL 1987, ch. 82, § 16; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-39-50 Source: SL 1981, ch 95 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-39-51 Source: SL 1981, ch 95 , § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 93; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-39-52 Source: SL 1981, ch 95 , § 11. https://library.partnertax.ai/us-sd/stat/10-39-53 Source: SL 1981, ch 95 , § 12; SL 1984, ch 78 , § 8. https://library.partnertax.ai/us-sd/stat/10-39-54 Source: SL 1981, ch 95 , § 13; SL 1988, ch 101 , § 1; SL 1993, ch 53 , § 20; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-39-54 . Distribution of proceeds. All taxes, interest and penalties imposed and collected by the secretary of revenue under this chapter must be distributed as follows: (1) For persons severing precious metals that were in business in the state prior to January 1, 1981, all revenues collected must https://library.partnertax.ai/us-sd/stat/10-39-55 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-39-56 Source: SL 1984, ch 78 , § 10. https://library.partnertax.ai/us-sd/stat/10-39-58 Source: SL 1992, ch 87 , § 1; SL 1993, ch 93 , § 1. https://library.partnertax.ai/us-sd/stat/10-39-59 Source: SL 1992, ch 87 , § 2; SL 1993, ch 93 , § 2. https://library.partnertax.ai/us-sd/stat/10-39-60 Source: SL 1992, ch 87 , § 3. https://library.partnertax.ai/us-sd/stat/10-39-61 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-39-67 Source: SL 1994, ch 89 , § 4. https://library.partnertax.ai/us-sd/stat/10-39-68 Source: SL 1994, ch 89 , § 5. https://library.partnertax.ai/us-sd/stat/10-39A-1 Source: SL 1977, ch 93 , § 1; SL 1978, ch 81 , § 1; SL 1979, ch 78 , § 1; SL 2008, ch 37 , § 94. https://library.partnertax.ai/us-sd/stat/10-39A-2 Source: SL 1977, ch 93 , § 1; SL 1978, ch 81 , § 4. https://library.partnertax.ai/us-sd/stat/10-39A-4 Source: SL 1977, ch 93 , § 4; SL 1978, ch 81 , § 8; SL 2008, ch 37 , § 97. https://library.partnertax.ai/us-sd/stat/10-39A-5 Source: SL 1977, ch 93 , § 2; SL 1978, ch 81 , § 9; SL 1987, ch 82 , § 17; SL 1992, ch 158 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-39A-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-39A-7 Source: SL 1977, ch 93 , § 1; SL 2008, ch 37 , § 98; SL 2021, ch 49 , § 2. https://library.partnertax.ai/us-sd/stat/10-39A-8 Source: SL 1978, ch 81 , §§ 11, 12; SL 1979, ch 77 , §§ 4, 5; SL 1981, ch 96 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 28 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 49 , § 3. https://library.partnertax.ai/us-sd/stat/10-39A-9 Source: SL 1978, ch 81 , § 13; SL 1979, ch 77 , § 2; SL 2021, ch 49 , § 4. https://library.partnertax.ai/us-sd/stat/10-39A-10 Source: SL 1978, ch 81 , § 14; SL 1979, ch 77 , § 3. https://library.partnertax.ai/us-sd/stat/10-39A-15 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-39A-16 Source: SL 1982, ch 100 , § 2. https://library.partnertax.ai/us-sd/stat/10-39A-17 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-39A-18 Source: SL 1982, ch 100 , § 4. https://library.partnertax.ai/us-sd/stat/10-39A-19 Source: SL 1982, ch 100 , § 4A. https://library.partnertax.ai/us-sd/stat/10-39A-20 Source: SL 1982, ch 100 , § 5. https://library.partnertax.ai/us-sd/stat/10-39A-21 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-39B-1 Source: SL 1983, ch 313 , § 1; SL 2009, ch 13 , § 6. https://library.partnertax.ai/us-sd/stat/10-39B-2 Source: SL 1983, ch 313 , § 2; SL 1984, ch 80 ; SL 1994, ch 23 , § 3; SL 2009, ch 13 , § 7; SL 2021, ch 1 (Ex. Ord. 21-3), § 14, eff. Apr. 19, 2021; SL 2021, ch 49 , § 9. https://library.partnertax.ai/us-sd/stat/10-40-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-40-24 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-40-25 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-40A-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-40A-4 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-40A-5 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-41-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-41-7 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-41-8 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-41-35 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-41-36 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-41-47 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-41-50 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-41-73 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-41-74 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-41-75 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-41-76 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-41-86 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-1 Source: SDC 1939, § 57.2601; SL 1939, ch 263 , §§ 1, 2; SDC Supp 1960, §§ 57.30A01, 57.30A02; SL 1977, ch 96 , §§ 1, 20, 21; SL 1982, ch 106 ; SL 1984, ch 83 ; SL 1989, ch 30 , § 31; SL 1994, ch 91 ; SL 2000, ch 58 , § 2; SL 2003, ch 59 , § 1; SL 2004, ch 278 , § 58; SL 2013, ch 53 , § 1; SL 2016, ch 62 , § 1. https://library.partnertax.ai/us-sd/stat/10-43-2 Source: SL 1939, ch 263 , §§ 3, 4; SDC Supp 1960, §§ 57.30A03, 57.30A04; SDCL § 10-43-3 ; SL 1977, ch 96 , § 2; SL 2016, ch 62 , § 2. https://library.partnertax.ai/us-sd/stat/10-43-3 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-4 Source: SL 1939, ch 263 , §§ 5, 8; SL 1941, ch 356 , § 1; SL 1943, ch 300 ; SL 1957, ch 467 ; SDC Supp 1960, §§ 57.30A05, 57.30A08; SL 1969, ch 266 , § 1; SL 1976, ch 96 , § 1; SL 1977, ch 97 ; SL 1979, ch 82 , § 1; SL 1991, ch 97 ; SL 2000, ch 58 , § 1; SL 2016, ch 62 , § 4. https://library.partnertax.ai/us-sd/stat/10-43-5 Source: SL 1939, ch 263 , §§ 8, 10; SL 1943, ch 300 ; SDC Supp 1960, §§ 57.30A08, 57.30A10; SL 1977, ch 96 , § 3; SL 1983, ch 356 , § 6; SL 2008, ch 37 , § 102; SL 2008, ch 51 , § 68; SL 2016, ch 62 , § 5. https://library.partnertax.ai/us-sd/stat/10-43-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-11 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-12 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-23 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-24 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-25 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-26 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-30 Source: SDC 1939, § 57.2701; SL 1977, ch 96 , § 17; SL 1983, ch 80 , § 1; SL 1985, ch 85 ; SL 1988, ch 105 ; SL 1993, ch 96 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 50 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2016, ch 62 , § 10. https://library.partnertax.ai/us-sd/stat/10-43-31 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-33 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-34 Source: SL 1935, ch 205 , § 15; SDC 1939, § 57.2713; SL 2008, ch 37 , § 103; SL 2016, ch 62 , § 14. https://library.partnertax.ai/us-sd/stat/10-43-35 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-36 Source: SDC 1939, § 57.2714; SL 1977, ch 96 , § 18; SL 1987, ch 82 , § 20; SL 2000, ch 58 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2013, ch 54 , § 2. https://library.partnertax.ai/us-sd/stat/10-43-37 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-38 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-43 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-44 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-46 Source: SDC 1939, § 57.9922; SL 1982, ch 86 , § 31; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 104; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-43-47 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-48 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-49 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-50 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-51 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-52 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-54 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-55 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-56 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-60 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-61 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-62 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-68 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-69 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-73 Source: SDC 1939, § 57.2904; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 115; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-43-74 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-75 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-76 Source: SL 1957, ch 468 ; SDC Supp 1960, § 57.30A11; SL 1969, ch 266 , § 2; SL 1979, ch 82 , § 2; SL 1983, ch 80 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 67 , § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2013, ch 53 , § 2. https://library.partnertax.ai/us-sd/stat/10-43-77 Source: SL 1957, ch 468 ; SDC Supp 1960, § 57.30A11; SL 1978, ch 72 , § 5; SL 1991, ch 99 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 68 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2016, ch 62 , § 28. https://library.partnertax.ai/us-sd/stat/10-43-78 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-79 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-82 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-83 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-88 Source: SL 1995, ch 268 , § 86; SL 1997, ch 272 , § 17. https://library.partnertax.ai/us-sd/stat/10-43-89 Source: SL 1995, ch 268 , § 87. https://library.partnertax.ai/us-sd/stat/10-43-90 Source: SL 1995, ch 268 ; § 88; SL 1997, ch 272 , § 2. https://library.partnertax.ai/us-sd/stat/10-43-91 Source: SL 1997, ch 272 , § 4. https://library.partnertax.ai/us-sd/stat/10-43-92 Source: SL 1997, ch 272 , § 3; SL 2016, ch 62 , § 31. https://library.partnertax.ai/us-sd/stat/10-43-93 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-43-94 Source: SL 2005, ch 257 , § 7. https://library.partnertax.ai/us-sd/stat/10-44-1 Source: SL 1951, ch 456 , § 1; SDC Supp 1960, § 57.35A01; SL 1993, ch 98 , § 2; SL 1995, ch 66 , § 1. https://library.partnertax.ai/us-sd/stat/10-44-2 Source: SDC 1939, § 57.3510; SL 1939, ch 274 ; SL 1951, ch 456 , § 2; SL 1955, ch 413 ; SL 1959, ch 210 ; SDC Supp 1960, § 57.35A02; SL 1966, ch 255 ; SL 1979, ch 83 ; SL 1980, ch 92 ; SL 1981, ch 99 ; SL 1982, ch 110 , § 1; SL 1983, ch 84 ; SL 1986, ch 99 , § 1; SL 1993, ch 97 , § 1; SL 1993, ch 98 , § 1; SL 1994, ch 93 , § 1; SL 2001, ch 54 , §§ 1, 8; SL 2002, ch 60 , § 1; SL 2003, ch 245 , §§ 1, 2; SL 2004, ch 91 , § 1; SL 2006, ch 46 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, https://library.partnertax.ai/us-sd/stat/10-44-3 Source: SL 1951, ch 456 , § 3; SDC Supp 1960, § 57.35A03; SL 2007, ch 55 , § 1. https://library.partnertax.ai/us-sd/stat/10-44-4 Source: SDC Supp 1960, § 57.35A02 as added by SL 1967, ch 330 ; SL 1982, ch 110 , § 2; SL 2004, ch 92 , § 1. https://library.partnertax.ai/us-sd/stat/10-44-5 Source: SDC Supp 1960, § 57.35A02 as added by SL 1967, ch 330 ; SL 1982, ch 110 , § 2A; SL 1993, ch 97 , § 2; SL 2004, ch 92 , § 2. https://library.partnertax.ai/us-sd/stat/10-44-6 Source: SDC Supp 1960, § 57.35A02 as added by SL 1967, ch 330 ; SL 1982, ch 110 , § 3; SL 1984, ch 30 , § 4. https://library.partnertax.ai/us-sd/stat/10-44-7 Source: SL 1951, ch 456 , § 2; SL 1955, ch 413 ; SL 1959, ch 210 ; SDC Supp 1960, § 57.35A02; SL 1984, ch 30 , § 5. https://library.partnertax.ai/us-sd/stat/10-44-8 Source: SL 1951, ch 456 , § 5; SDC Supp 1960, § 57.35A05; SL 1983, ch 356 , § 7; SL 1992, ch 80 , § 209; SL 2008, ch 51 , § 69. https://library.partnertax.ai/us-sd/stat/10-44-9 Source: SDC Supp 1960, § 57.35A02 (1) as added by SL 1966, ch 255 . https://library.partnertax.ai/us-sd/stat/10-44-10 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-44-15 Source: SL 1951, ch 456 , § 4; SL 1957, ch 469 ; SL 1959, ch 440 , § 1; SDC Supp 1960, § 57.03A04; SL 1977, ch 98 , § 7; SL 1992, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-44-16 Source: SL 1982, ch 110 , § 5A; SL 1984, ch 84 ; SL 1993, ch 97 , § 3. https://library.partnertax.ai/us-sd/stat/10-45-1 Source: SDC 1939, § 57.3101; SL 1979, ch 84 , § 6; SL 1980, ch 93 ; SL 1989, ch 102 ; SL 1989, ch 103 ; SL 1990, ch 87 ; SL 1994, ch 96 , § 1; SL 1994, ch 351 , § 24; SL 1995, ch 68 , § 1; SL 1996, ch 87 ; SL 2002, ch 64 , § 13; SL 2003, ch 61 , § 1; SL 2004, ch 187 , § 5; SL 2005, ch 69 , § 1; SL 2005, ch 70 , § 1; SL 2007, ch 56 , § 1; SL 2008, ch 51 , §§ 2 to 4; SL 2010, ch 59 , § 3; SL 2016, ch 64 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-2 Source: SL 1935, ch 205 , § 34; SL 1937, ch 253 , § 1; SDC 1939, § 57.3201; SL 1941, ch 345 ; SL 1943, ch 296 ; SL 1965, ch 288 , § 1; SL 1967, ch 335 ; SL 1969, ch 267 , § 1; SL 1978, ch 72 , § 37; SL 1979, ch 84 , § 1; SL 1980, ch 325 , § 14; SL 1987, ch 98 , § 2; SL 1988, ch 106 , § 1; SL 2016, ch 65 , § 1, eff. June 1, 2016; SL 2023, ch 32 , § 1. Effective July 1, 2027 10-45-2 . Tax on sale of tangible property. There is hereby imposed a tax upon the privilege of engaging in business as a re https://library.partnertax.ai/us-sd/stat/10-45-3 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-4 Source: SL 1965, ch 296 , § 1; SL 1979, ch 84 , §§ 7, 12. https://library.partnertax.ai/us-sd/stat/10-45-5 Source: SL 1965, ch 296 , § 2; SL 1969, ch 274 , § 1; SL 1971, ch 80 ; SL 1974, ch 100 ; SL 1975, ch 103 ; SL 1978, ch 147 , § 2; SL 1983, ch 86 , § 1; SL 1983, ch 87 ; SL 1987, ch 98 , § 4; SL 1988, ch 106 , § 1; SL 2002, ch 64 , § 20, eff. Jan. 1, 2006; SL 2006, ch 58 , § 18, eff. Apr. 1, 2006; SL 2008, ch 51 , § 10; SL 2009, ch 47 , § 4; SL 2015, ch 67 , § 2; SL 2016, ch 65 , § 2, eff. June 1, 2016; SL 2023, ch 32 , § 2. Effective July 1, 2027 10-45-5 . Tax on receipts from specific enumerate https://library.partnertax.ai/us-sd/stat/10-45-6 Source: SL 1935, ch 205 , § 34; SL 1937, ch 253 , § 1; SDC 1939, § 57.3201; SL 1941, ch 345 ; SL 1943, ch 296 ; SL 1974, ch 97 , § 1; SL 1981, ch 102 , §§ 2, 3; SL 1987, ch 98 , § 6; SL 1988, ch 106 , § 1; SL 2016, ch 65 , § 4, eff. June 1, 2016; SL 2023, ch 32 , § 4. Effective July 1, 2027 10-45-6 . Tax on utility services. There is hereby imposed a tax of four and one-half percent upon the gross receipts from sales, furnishing, or service of gas, electricity, and water, including the gross rec https://library.partnertax.ai/us-sd/stat/10-45-7 Source: SDC 1939, § 57.3201 as added by SL 1963, ch 444 ; SL 1976, ch 98 ; SL 1997, ch 67 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-8 Source: SDC 1939, § 57.3201; SL 1941, ch 345 ; SL 1943, ch 296 ; SL 1980, ch 325 , § 18; SL 1981, ch 102 , § 4; SL 1985, ch 87 , § 1; SL 1987, ch 98 , § 8; SL 1988, ch 106 , § 1; SL 2002, ch 64 , § 22; SL 2016, ch 65 , § 7, eff. June 1, 2016; SL 2023, ch 32 , § 7; SL 2024, ch 39 , § 1. Effective July 1, 2027 10-45-8 . Tax on admissions to amusements, athletic contests, or events. Except as otherwise provided in this chapter, there is imposed a tax of four and one-half percent upon the gross rece https://library.partnertax.ai/us-sd/stat/10-45-9 Source: SL 1935, ch 205 , § 34-a; SDC 1939, § 57.3202 (1); SL 1939, ch 269 ; SL 2008, ch 51 , § 12. https://library.partnertax.ai/us-sd/stat/10-45-10 Source: SL 1935, ch 205 , § 34-a; SDC 1939, § 57.3202 (5); SL 1939, ch 269 ; SL 1974, ch 101 , § 1; SL 1975, ch 104 ; SL 1979, ch 84 , § 8; SL 1983, ch 88 , § 1; SL 1984, ch 87 ; SL 1987, ch 100 ; SL 2008, ch 51 , § 14; SL 2011, ch 57 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-11 Source: SDC 1939, § 57.3202 (6); SL 1939, ch 269 ; SL 1949, ch 418 ; SL 1969, ch 267 , § 3; SL 1970, ch 74 , § 2; SL 1979, ch 87 , § 4; SL 1987, ch 29 , § 71; ch 101; SL 1987, ch 102 , § 1; SL 1989, ch 117 ; SL 2001, ch 56 , § 3. https://library.partnertax.ai/us-sd/stat/10-45-12 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-13 Source: SDC 1939, § 57.3202 (4); SL 1939, ch 269 ; SL 1961, ch 446 ; SL 1968, ch 259 ; SL 1976, ch 99 , § 2; SL 1978, ch 86 ; SL 1983, ch 89 ; SL 1988, ch 114 ; SL 1988, ch 115 ; SL 1989, ch 105 , §§ 1, 2; SL 1990, ch 90 ; SL 1991, ch 103 ; SL 1992, ch 60 , § 2; SL 1992, ch 93 , § 1; SL 2000, ch 60 , § 1; SL 2008, ch 51 , § 17; SL 2012, ch 69 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-14 Source: SDC 1939, § 57.3202 (8) as added by SL 1951, ch 445 ; SL 1983, ch 96 , § 1; SL 1988, ch 116 ; SL 1995, ch 68 , § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 63; SL 2008, ch 51 , § 20; SL 2011, ch 57 , § 2. https://library.partnertax.ai/us-sd/stat/10-45-15 Source: SDC 1939, § 57.3202 (11) as added by SL 1965, ch 289 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-16 Source: SDC 1939, § 57.3202 (10) as added by SL 1964, ch 215 . https://library.partnertax.ai/us-sd/stat/10-45-18 Source: SL 1951, ch 461 ; SDC Supp 1960, § 57.3202-1; SL 1992, ch 94 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-19 Source: SL 1945, ch 342 , § 1; SL 1951, ch 457 , §§ 1, 2; SL 1959, ch 439 ; SDC Supp 1960, § 57.3202-2; SL 1974, ch 102 ; SL 1985, ch 89 , § 1; SL 1994, ch 96 , § 2; SL 2012, ch 67 , § 5. https://library.partnertax.ai/us-sd/stat/10-45-20 Source: SL 1965, ch 296 , § 3. https://library.partnertax.ai/us-sd/stat/10-45-21 Source: SL 1935, ch 205 , § 44; SDC 1939, § 57.3102. https://library.partnertax.ai/us-sd/stat/10-45-22 Source: SL 1935, ch 205 , § 34; SL 1937, ch 252 , § 1; SDC 1939, §§ 57.3304, 57.3305; SL 1965, ch 296 , § 4; SL 1967, ch 329 , § 3; SL 1982, ch 86 , § 34; SL 1983, ch 90 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-23 Source: SL 1965, ch 288 , § 2; SL 1969, ch 267 , § 2; SL 1970, ch 168 , § 3; SL 1973, ch 62 , § 1; SL 1978, ch 72 , § 38; SL 1979, ch 84 , §§ 2, 4; SL 1980, ch 325 , § 20; SL 1987, ch 98 , § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-24 Source: SDC 1939, § 57.3301; SL 1967, ch 329 , § 1; SL 1972, ch 66 , § 1; SL 2000, ch 61 , § 1; SL 2002, ch 64 , § 23; SL 2003, ch 61 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-25 Source: SDC 1939, § 57.3301; SL 1967, ch 329 , § 1; SL 1972, ch 66 , § 2; SL 2000, ch 61 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-26 Source: SDC 1939, § 57.3301; SL 1967, ch 329 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-27 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-28 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-29 Source: SDC 1939, § 57.3310 as amended by SL 1967, ch 329 , § 7. https://library.partnertax.ai/us-sd/stat/10-45-30 Source: SDC 1939, § 57.3310 as amended by SL 1967, ch 329 , § 7; SL 2002, ch 64 , § 25; SL 2003, ch 65 , § 1; SL 2005, ch 74 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-31 Source: SL 1951, ch 463 , § 1; SDC Supp 1960, § 57.3302-1; SDC Supp 1960, § 57.3302 as added by SL 1967, ch 329 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-32 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-34 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-35 Source: SL 1967, ch 329 , § 16; SL 1982, ch 115 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-36 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-37 Source: SL 1967, ch 329 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-38 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-42 Source: SL 1967, ch 329 , § 14; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-43 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-45 Source: SDC 1939, § 57.3311; SL 1967, ch 329 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-46 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-47 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-48 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-49 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-52 Source: SDC 1939, § 57.3103; SL 1939, ch 267 ; SL 2001, ch 56 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-53 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-55 Source: SL 1981, ch 105 ; SL 1982, ch 120 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2009, ch 49 , § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-45-55 . Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt. If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partn https://library.partnertax.ai/us-sd/stat/10-45-56 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-57 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-58 Source: SL 1991, ch 108 , § 4. https://library.partnertax.ai/us-sd/stat/10-45-59 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-61 Source: SL 1993, ch 99 ; SL 2002, ch 64 , § 26; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51 , § 24; SL 2010, ch 58 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 49 , § 10. https://library.partnertax.ai/us-sd/stat/10-45-62 Source: SL 1993, ch 102 , § 14; SL 2001, ch 56 , § 6. https://library.partnertax.ai/us-sd/stat/10-45-63 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-64 Source: SL 1994, ch 331 , § 2. https://library.partnertax.ai/us-sd/stat/10-45-65 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-67 Source: SL 1994, ch 99 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-68 Source: SL 1994, ch 100 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-69 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-70 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-71 Source: SL 1996, ch 83 , § 3; SL 2016, ch 65 , § 8, eff. June 1, 2016; SL 2023, ch 32 , § 8. Effective July 1, 2027 10-45-71 . Passenger transportation gross receipts tax imposed--Transportation to be within state. There is imposed a tax of four and one-half percent on the gross receipts from the transportation of passengers. The tax imposed by this section shall apply to any transportation of passengers if the passenger boards and exits the mode of transportation within this state. Source: SL 1 https://library.partnertax.ai/us-sd/stat/10-45-72 Source: SL 1996, ch 83 , § 5; SL 2004, ch 94 , § 3. https://library.partnertax.ai/us-sd/stat/10-45-73 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-80 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-81 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45-82 Source: SL 1996, ch 88 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-83 Source: SL 1996, ch 88 , § 3; SL 2008, ch 51 , § 25. https://library.partnertax.ai/us-sd/stat/10-45-84 Source: SL 1996, ch 88 , § 4; SL 2008, ch 51 , § 26. https://library.partnertax.ai/us-sd/stat/10-45-85 Source: SL 1996, ch 82 , § 1; SL 2003, ch 66 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-86 Source: SL 1996, ch 82 , § 2; SL 2003, ch 66 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-87 Source: SL 1996, ch 82 , § 3; SL 2003, ch 66 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-88 Source: SL 1996, ch 82 , § 4; SL 2003, ch 66 , § 4. https://library.partnertax.ai/us-sd/stat/10-45-89 Source: SL 1996, ch 82 , § 5; SL 2003, ch 66 , § 5. https://library.partnertax.ai/us-sd/stat/10-45-90 Source: SL 1996, ch 85 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-91 Source: SL 1996, ch 85 , § 3; SL 1997, ch 68 , § 12; SL 2002, ch 63 , § 26. https://library.partnertax.ai/us-sd/stat/10-45-92 Source: SL 1996, ch 84 ; SL 2008, ch 51 , § 27. https://library.partnertax.ai/us-sd/stat/10-45-93 Source: SL 1996, ch 86 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-94 Source: SL 1998, ch 69 , § 1; SL 2010, ch 59 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-95 Source: SL 1998, ch 71 , § 3. https://library.partnertax.ai/us-sd/stat/10-45-96 Source: SL 1999, ch 57 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-97 Source: SL 1999, ch 57 , § 2. https://library.partnertax.ai/us-sd/stat/10-45-98 Source: SL 1999, ch 57 , § 3. https://library.partnertax.ai/us-sd/stat/10-45-99 Source: SL 2001, ch 57 , § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45-100 Source: SL 2001, ch 57 , § 3. https://library.partnertax.ai/us-sd/stat/10-45-101 Source: SL 2001, ch 57 , § 4. https://library.partnertax.ai/us-sd/stat/10-45-102 Source: SL 2001, ch 57 , § 5. https://library.partnertax.ai/us-sd/stat/10-45-103 Source: SL 2001, ch 57 , § 6. https://library.partnertax.ai/us-sd/stat/10-45-104 Source: SL 2001, ch 57 , § 7. https://library.partnertax.ai/us-sd/stat/10-45-105 Source: SL 2001, ch 57 , § 8. https://library.partnertax.ai/us-sd/stat/10-45-106 Source: SL 2001, ch 57 , § 9. https://library.partnertax.ai/us-sd/stat/10-45-107 Source: SL 2001, ch 57 , § 10. https://library.partnertax.ai/us-sd/stat/10-45-108 Source: SL 2002, ch 64 , § 27; SL 2008, ch 51 , § 29. https://library.partnertax.ai/us-sd/stat/10-45-109 Source: SL 2002, ch 64 , § 28. https://library.partnertax.ai/us-sd/stat/10-45-110 Source: SL 2007, ch 60 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-111 Source: SL 2010, ch 60 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-112 Source: SL 2016, ch 66 , § 1. https://library.partnertax.ai/us-sd/stat/10-45-113 Source: SL 2019, ch 65 , § 1; SL 2024, ch 39 , § 4. https://library.partnertax.ai/us-sd/stat/10-45-114 Source: SL 2022, ch 33 , § 1; SL 2024, ch 39 , § 5. https://library.partnertax.ai/us-sd/stat/10-45A-1 Source: SL 1974, ch 89 , § 1; SL 1979, ch 72 , § 1; SL 1982, ch 95 , § 2; SL 1983, ch 69 , § 3; SL 1983, ch 82 , § 3; SL 1984, ch 70 , § 3; SL 1985, ch 83 , § 3; SL 1986, ch 98 , § 3; SL 1988, ch 103 , § 3; SL 1989, ch 101 , § 3; SL 1990, ch 83 , § 3; SL 1991, ch 98 , § 3; SL 1992, ch 68 , § 3; SL 1993, ch 95 , § 3; SL 1994, ch 92 , § 3; SL 1995, ch 65 , § 3; SL 1996, ch 79 , § 3; SL 1997, ch 65 , § 3; SL 1998, ch 68 , § 3; SL 1999, ch 56 , § 3; SL 2000, ch 59 , § 3; SL 2001, ch 53 , § 3; SL 200 https://library.partnertax.ai/us-sd/stat/10-45A-2 Source: SL 1974, ch 89 , § 2; SL 1975, ch 106 , § 1; SL 1989, ch 93 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45A-3 Source: SL 1974, ch 89 , § 5; SL 1993, ch 213 , § 82. https://library.partnertax.ai/us-sd/stat/10-45A-4 Source: SL 1974, ch 89 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45A-5 Source: SL 1974, ch 89 , § 3 (1); SL 1978, ch 79 , § 1; SL 1988, ch 96 , § 3; SL 1989, ch 93 , § 3; SL 1990, ch 81 , § 3; SL 2000, ch 53 , § 3; SL 2002, ch 57 , § 6; SL 2006, ch 42 , § 6; SL 2008, ch 59 , § 6; SL 2012, ch 65 , § 6, eff. Mar. 20, 2012; SL 2013, ch 47 , § 6, eff. Mar. 6, 2013; SL 2014, ch 56 , § 6, eff. Mar. 26, 2014; SL 2016, ch 60 , § 6, eff. Feb. 25, 2016; SL 2018, ch 62 , § 6, eff. Feb. 8, 2018; SL 2019, ch 63 , § 6, eff. Mar. 27, 2019; SL 2020, ch 33 , § 6, eff. Mar. 16, 2020 https://library.partnertax.ai/us-sd/stat/10-45A-6 Source: SL 1974, ch 89 , § 3 (2); SL 1978, ch 79 , § 2; SL 1988, ch 96 , § 4; SL 1989, ch 93 , § 4; SL 1990, ch 81 , § 4; SL 2000, ch 53 , § 4; SL 2002, ch 57 , § 7; SL 2006, ch 42 , § 7; SL 2008, ch 59 , § 7; SL 2012, ch 65 , § 7, eff. Mar. 20, 2012; SL 2013, ch 47 , § 7, eff. Mar. 6, 2013; SL 2014, ch 56 , § 7, eff. Mar. 26, 2014; SL 2016, ch 60 , § 7, eff. Feb. 25, 2016; SL 2018, ch 62 , § 7, eff. Feb. 8, 2018; SL 2019, ch 63 , § 7, eff. Mar. 27, 2019; SL 2020, ch 33 , § 7, eff. Mar. 16, 2020 https://library.partnertax.ai/us-sd/stat/10-45A-7 Source: SL 1974, ch 89 , § 3 (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-45A-7 . Secretary to determine refund amounts. The secretary of revenue shall determine claim disbursements pursuant to this chapter, with each claim computed to the nearest dollar. Source: SL 1974, ch 89 , § 3 (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37 , § 9. https://library.partnertax.ai/us-sd/stat/10-45A-8 Source: SL 1974, ch 89 , § 4; SL 1980, ch 81 , § 5; SL 1995, ch 62 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45A-9 Source: SL 1974, ch 89 , § 3 (4). https://library.partnertax.ai/us-sd/stat/10-45A-10 Source: SL 1974, ch 89 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45A-11 Source: SL 1974, ch 89 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45A-12 Source: SL 1974, ch 89 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45A-13 Source: SL 1974, ch 89 , § 3 (5). Effective July 1, 2026 10-45A-13 . Calculation of refund. In determining the pro rata share of each eligible claimant, the department shall divide the total amount appropriated to pay all claims authorized by this chapter, by the number of claimants who have timely filed. For purposes of this section, the department shall consider a claimant from a household consisting solely of one person as one claimant, and the department shall consider a claimant from a hous https://library.partnertax.ai/us-sd/stat/10-45A-14 Source: SL 1974, ch 89 , § 10; SL 1984, ch 12 , § 69; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45A-15 Source: SL 1974, ch 89 , § 9; SL 1982, ch 86 , § 38. https://library.partnertax.ai/us-sd/stat/10-45A-16 Source: SL 1974, ch 89 , § 11; SL 1987, ch 82 , § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45B-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45B-3 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45B-4 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45B-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45B-7 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45C-1 Source: SL 2002, ch 64 , § 1; SL 2024, ch 39 , § 8. https://library.partnertax.ai/us-sd/stat/10-45C-2 Source: SL 2002, ch 64 , § 2. https://library.partnertax.ai/us-sd/stat/10-45C-3 Source: SL 2002, ch 64 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2023, ch 33 , § 1. https://library.partnertax.ai/us-sd/stat/10-45C-4 Source: SL 2002, ch 64 , § 4. https://library.partnertax.ai/us-sd/stat/10-45C-5 Source: SL 2002, ch 64 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45C-6 Source: SL 2002, ch 64 , § 6. https://library.partnertax.ai/us-sd/stat/10-45C-7 Source: SL 2002, ch 64 , § 7. https://library.partnertax.ai/us-sd/stat/10-45C-8 Source: SL 2002, ch 64 , § 8. https://library.partnertax.ai/us-sd/stat/10-45C-9 Source: SL 2005, ch 81 , § 1; SL 2006, ch 54 , § 1. https://library.partnertax.ai/us-sd/stat/10-45C-10 Source: SL 2005, ch 81 , § 2. https://library.partnertax.ai/us-sd/stat/10-45C-11 Source: SL 2005, ch 81 , § 3. https://library.partnertax.ai/us-sd/stat/10-45C-12 Source: SL 2005, ch 81 , § 4. https://library.partnertax.ai/us-sd/stat/10-45C-13 Source: SL 2005, ch 81 , § 5. https://library.partnertax.ai/us-sd/stat/10-45C-14 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45C-16 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45D-1 Source: SL 2002, ch 63 , § 1; SL 2008, ch 51 , § 62; SL 2008, ch 53 , § 1. https://library.partnertax.ai/us-sd/stat/10-45D-2 Source: SL 2002, ch 63 , § 2; SL 2008, ch 51 , § 63; SL 2009, ch 54 , § 1; SL 2009, ch 54 , § 2, eff. July 1, 2013; SL 2013, ch 58 , § 1. https://library.partnertax.ai/us-sd/stat/10-45D-3 Source: SL 2002, ch 63 , § 3. https://library.partnertax.ai/us-sd/stat/10-45D-4 Source: SL 2002, ch 63 , § 4. https://library.partnertax.ai/us-sd/stat/10-45D-5 Source: SL 2002, ch 63 , § 5. https://library.partnertax.ai/us-sd/stat/10-45D-6 Source: SL 2002, ch 63 , § 6; SL 2008, ch 51 , § 64. https://library.partnertax.ai/us-sd/stat/10-45D-7 Source: SL 2002, ch 63 , § 7; SL 2008, ch 51 , § 65. https://library.partnertax.ai/us-sd/stat/10-45D-8 Source: SL 2002, ch 63 , § 8. https://library.partnertax.ai/us-sd/stat/10-45D-9 Source: SL 2002, ch 63 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45D-10 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45D-11 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-45D-12 Source: SL 2002, ch 63 , § 12. https://library.partnertax.ai/us-sd/stat/10-45D-13 Source: SL 2002, ch 63 , § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-45D-14 Source: SL 2002, ch 63 , § 14; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 96 , § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-1 Source: SL 1939, ch 276 , § 2; SDC Supp 1960, § 57.4302; SL 1979, ch 84 , § 6A; SL 1982, ch 117 , § 1; SL 1982, ch 118 , § 3; SL 1987, ch 108 , § 1; SL 2002, ch 64 , § 29; SL 2003, ch 61 , § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 187 , § 6; SL 2005, ch 69 , § 2; SL 2007, ch 62 , § 1; SL 2008, ch 51 , §§ 31 to 36; SL 2010, ch 59 , § 4; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2011, ch 2 , § 120. https://library.partnertax.ai/us-sd/stat/10-46-2 Source: SL 1939, ch 276 , § 3; SL 1953, ch 471 , § 1; SDC Supp 1960, § 57.4303 (1); SL 2001, ch 56 , § 7. https://library.partnertax.ai/us-sd/stat/10-46-3 Source: SL 1953, ch 471 , § 1; SDC Supp 1960, § 57.4303 (2); SL 1984, ch 90 ; SL 1991, ch 106 ; SL 2008, ch 51 , § 40. https://library.partnertax.ai/us-sd/stat/10-46-4 Source: SL 1939, ch 276 , § 3; SL 1953, ch 471 , § 1; SDC Supp 1960, § 57.4303 (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-5 Source: SDC Supp 1960, § 57.4303 (4) as added by SL 1966, ch 256 ; SL 1977, ch 99 , § 2; SL 1982, ch 118 , § 1; SL 1992, ch 91 , § 1; SL 2008, ch 51 , § 41. https://library.partnertax.ai/us-sd/stat/10-46-6 Source: SL 1939, ch 276 , § 4 (1); SDC Supp 1960, § 57.4304 (1); SL 1979, ch 84 , § 6B; SL 2008, ch 51 , § 43. https://library.partnertax.ai/us-sd/stat/10-46-7 Source: SL 1939, ch 276 , § 4 (3); SL 1943, ch 301 ; SL 1953, ch 471 ; SL 1955, ch 419 , § 1; SDC Supp 1960, § 57.4304 (3); SL 1970, ch 75 ; SL 1999, ch 222 , § 1; SL 2008, ch 51 , § 45. https://library.partnertax.ai/us-sd/stat/10-46-8 Source: SL 1939, ch 276 , § 4 (5); SDC Supp 1960, § 57.4304 (5); SL 2008, ch 51 , § 46. https://library.partnertax.ai/us-sd/stat/10-46-9 Source: SL 1939, ch 276 , § 4 (7); SL 1943, ch 303 ; SDC Supp 1960, § 57.4304 (6). https://library.partnertax.ai/us-sd/stat/10-46-13 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46-14 Source: SL 1939, ch 276 , § 4(4); SL 1949, ch 424 ; SDC Supp 1960, § 57.4304(4); SL 1970, ch 74 , § 3; SL 1979, ch 87 , § 5; SL 1982, ch 119 ; SL 1983, ch 100 , § 72; SL 1989, ch 117 ; SL 1991, ch 107 , § 1. https://library.partnertax.ai/us-sd/stat/10-46-15 Source: SL 1951, ch 453 ; SDC Supp 1960, § 57.4304 (8); SL 1983, ch 96 , § 2; SL 1995, ch 68 , § 37; SL 2003, ch 272 , § 63; SL 2003, ch 272 (Ex. Ord. 03-1), §§ 63, 82; SL 2008, ch 51 , § 48; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-16 Source: SL 1951, ch 461 ; SDC Supp 1960, § 57.3202-1; SL 1992, ch 94 , § 4. https://library.partnertax.ai/us-sd/stat/10-46-17 Source: SL 1945, ch 342 , § 1; SL 1951, ch 457 , §§ 1, 2; SL 1959, ch 439 ; SDC Supp 1960, § 57.3202-2; SL 1985, ch 89 , § 2; SL 1994, ch 96 , § 3; SL 2012, ch 67 , § 6. https://library.partnertax.ai/us-sd/stat/10-46-18 Source: SL 1939, ch 276 , § 5; SDC Supp 1960, § 57.4305; SL 2008, ch 51 , § 50. https://library.partnertax.ai/us-sd/stat/10-46-19 Source: SL 1939, ch 276 , § 6; SDC Supp 1960, § 57.4306. https://library.partnertax.ai/us-sd/stat/10-46-20 Source: SL 1939, ch 276 , § 7; SDC Supp 1960, § 57.4307; SL 1986, ch 105 ; SL 1987, ch 82 , § 29; SL 1991, ch 107 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51 , § 51; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-21 Source: SL 1939, ch 276 , § 7; SDC Supp 1960, § 57.4307; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51 , § 52; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-22 Source: SL 1939, ch 276 , § 8; SDC Supp 1960, § 57.4308; SL 1987, ch 82 , § 30; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51 , § 53; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-23 Source: SL 1939, ch 276 , § 6 (1); SDC Supp 1960, § 57.4306 (1); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51 , § 54; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-24 Source: SL 1939, ch 276 , § 13; SDC Supp 1960, § 57.4312; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-25 Source: SL 1939, ch 276 , § 13; SDC Supp 1960, § 57.4312; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-26 Source: SL 1939, ch 276 , § 10; SDC Supp 1960, § 57.4309; SL 1991, ch 107 , § 3. https://library.partnertax.ai/us-sd/stat/10-46-27 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46-28 Source: SL 1939, ch 276 , § 11; SDC Supp 1960, § 57.4310; SL 1981, ch 106 , § 6; SL 1984, ch 91 , § 3; SL 2003, ch 272 , § 82; SL 2008, ch 51 , § 55; SL 2010, ch 64 , § 3. https://library.partnertax.ai/us-sd/stat/10-46-29 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46-30 Source: SL 1939, ch 276 , § 11; SDC Supp 1960, § 57.4310. https://library.partnertax.ai/us-sd/stat/10-46-31 Source: SL 1939, ch 276 , § 11; SDC Supp 1960, § 57.4310; SL 2001, ch 56 , § 12; SL 2008, ch 51 , § 56. https://library.partnertax.ai/us-sd/stat/10-46-32 Source: SL 1939, ch 276 , § 6 (2); SDC Supp 1960, § 57.4306 (2); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-33 Source: SL 1939, ch 276 , § 6 (3); SDC Supp 1960, § 57.4306 (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51 , § 57; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-34 Source: SL 1939, ch 276 , § 12; SDC Supp 1960, § 57.4311; SL 1981, ch 106 , § 8; SL 1984, ch 91 , § 4; SL 2003, ch 272 , § 82; SL 2010, ch 64 , § 5. https://library.partnertax.ai/us-sd/stat/10-46-35 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46-36 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46-37 Source: SL 1939, ch 276 , § 16; SDC Supp 1960, § 57.9945; SL 1982, ch 86 , § 40. https://library.partnertax.ai/us-sd/stat/10-46-38 Source: SL 1939, ch 276 , § 17; SDC Supp 1960, § 57.9946; SL 1981, ch 106 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-39 Source: SL 1939, ch 276 , § 20; SDC Supp 1960, § 57.4317; SL 1978, ch 70 , § 8; SL 1980, ch 99 , § 7; SL 1981, ch 106 , § 2; SL 2001, ch 56 , § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-40 Source: SL 1939, ch 276 , § 9; SDC Supp 1960, § 57.9944; SL 1987, ch 82 , § 31; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-41 Source: SL 1939, ch 276 , § 14; SDC Supp 1960, § 57.4313; SL 1986, ch 111 , §§ 27, 30; SL 2003, ch 272 , § 82; SL 2010, ch 64 , § 6. https://library.partnertax.ai/us-sd/stat/10-46-42 Source: SL 1939, ch 276 , § 15; SL 1953, ch 472 ; SL 1955, ch 420 ; SDC Supp 1960, § 57.4314; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-43 Source: SL 1939, ch 276 , § 18; SDC Supp 1960, § 57.4315; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 51 , § 59; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-44 Source: SL 1939, ch 276 , § 19; SDC Supp 1960, § 57.4316; SL 1987, ch 82 , § 32; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-45 Source: SL 1939, ch 276 , § 19; SDC Supp 1960, § 57.4316. https://library.partnertax.ai/us-sd/stat/10-46-46 Source: SL 1939, ch 276 , § 19; SDC Supp 1960, § 57.4316; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-47 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46-48 Source: SL 1939, ch 276 , § 21; SDC Supp 1960, § 57.4318. Effective July 1, 2027 10-46-48 . Revenue to general fund--Exception. All revenue arising under the operation of this chapter shall immediately be turned over to the state treasurer and by him credited to the general fund, except as otherwise provided in § 10-13-48 . Source: SL 1939, ch 276 , § 21; SDC Supp 1960, § 57.4318; SL 2026, ch 48 , § 3, July 1, 2027. https://library.partnertax.ai/us-sd/stat/10-46-49 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46-50 Source: SL 1991, ch 108 , § 6. https://library.partnertax.ai/us-sd/stat/10-46-51 Source: SL 1993, ch 102 , § 15A; SL 2001, ch 56 , § 15. https://library.partnertax.ai/us-sd/stat/10-46-52 Source: SL 1994, ch 331 , § 3. https://library.partnertax.ai/us-sd/stat/10-46-53 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46-55 Source: SL 1994, ch 99 , § 2. https://library.partnertax.ai/us-sd/stat/10-46-56 Source: SL 1994, ch 100 , § 2. https://library.partnertax.ai/us-sd/stat/10-46-57 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46-58 Source: SL 1996, ch 83 , § 4; SL 2016, ch 65 , § 11, eff. June 1, 2016; SL 2023, ch 32 , § 11. Effective June 30, 2027 10-46-58 . Passenger transportation tax imposed--Transportation within state. There is imposed a tax of four and one-half percent on the privilege of the use of any transportation of passengers. The tax imposed by this section shall apply to any transportation of passengers if the passenger boards and exits the mode of transportation within this state. Source: SL 1996, ch 83 , § https://library.partnertax.ai/us-sd/stat/10-46-59 Source: SL 1996, ch 83 , § 6; SL 2004, ch 94 , § 13. https://library.partnertax.ai/us-sd/stat/10-46-60 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46-61 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46-62 Source: SL 1996, ch 88 , § 2. https://library.partnertax.ai/us-sd/stat/10-46-63 Source: SL 1996, ch 85 , § 2. https://library.partnertax.ai/us-sd/stat/10-46-64 Source: SL 1998, ch 71 , § 6. https://library.partnertax.ai/us-sd/stat/10-46-65 Source: SL 1998, ch 69 , § 2. https://library.partnertax.ai/us-sd/stat/10-46-66 Source: SL 2000, ch 63 , § 2; SL 2008, ch 51 , § 60. https://library.partnertax.ai/us-sd/stat/10-46-67 Source: SL 2001, ch 58 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46-68 Source: SL 2001, ch 55 , § 2; SL 2008, ch 51 , § 61. https://library.partnertax.ai/us-sd/stat/10-46-69 Source: SL 2002, ch 61 , § 2; SL 2016, ch 65 , § 12, eff. June 1, 2016; SL 2023, ch 32 , § 12. Effective July 1, 2027 10-46-69 . Tax on use of certain mobile telecommunications services. There is hereby imposed a tax of four and one-half percent upon the privilege of the use of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state. Notwithstan https://library.partnertax.ai/us-sd/stat/10-46-70 Source: SL 2005, ch 75 , § 2. https://library.partnertax.ai/us-sd/stat/10-46-71 Source: SL 2007, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-46-72 Source: SL 2010, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-46-73 Source: SL 2016, ch 66 , § 2. https://library.partnertax.ai/us-sd/stat/10-46-74 Source: SL 2022, ch 33 , § 2; SL 2024, ch 39 , § 6. https://library.partnertax.ai/us-sd/stat/10-46-75 Source: SL 2025, ch 50 , § 2. https://library.partnertax.ai/us-sd/stat/10-46A-1 Source: SL 1979, ch 84 , § 12A; SL 1980, ch 100 , § 1; SL 1984, ch 92 , §§ 1, 1A; SL 1985, ch 92 . https://library.partnertax.ai/us-sd/stat/10-46A-2 Source: SL 1979, ch 84 , §§ 12B, 12D; SL 1980, ch 100 , § 2; SL 1988, ch 108 , § 6; SL 1993, ch 101 , § 1. https://library.partnertax.ai/us-sd/stat/10-46A-3 Source: SL 1979, ch 84 , § 12E; SL 1980, ch 100 , § 3; SL 1984, ch 92 , § 4. https://library.partnertax.ai/us-sd/stat/10-46A-4 Source: SL 1979, ch 84 , § 12J; SL 1984, ch 92 , § 5. https://library.partnertax.ai/us-sd/stat/10-46A-5 Source: SL 1979, ch 84 , § 12L; SL 1980, ch 100 , § 4. https://library.partnertax.ai/us-sd/stat/10-46A-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46A-7 Source: SL 1979, ch 84 , §§ 12G, 12I; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46A-8 Source: SL 1979, ch 84 , § 12F; SL 1984, ch 91 , § 1; SL 1998, ch 70 , § 1; SL 2007, ch 65 , § 7. https://library.partnertax.ai/us-sd/stat/10-46A-9 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46A-10 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46A-11 Source: SL 1979, ch 84 , § 12K; SL 1980, ch 100 , § 8. https://library.partnertax.ai/us-sd/stat/10-46A-12 Source: SL 1980, ch 100 , § 10; SL 1988, ch 120 , § 1. Effective July 1, 2026 10-46A-12 . Contracts and bills--Excise and use taxes as separate line item--Collection. A contractor may list the contractor's excise tax and any use tax imposed under chapter 10-45 , 10-46 , 10-52 , or 10-52B , as a separate line item on all contracts and bills, both for public and private entities. The line item for excise and use taxes is a part of the contractor's total bill and is collectible from all entities, b https://library.partnertax.ai/us-sd/stat/10-46A-13 Source: SL 1981, ch 105 ; SL 1982, ch 120 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2009, ch 49 , § 4; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011. Effective July 1, 2026 10-46A-13 . Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt. If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partn https://library.partnertax.ai/us-sd/stat/10-46A-14 Source: SL 1984, ch 93 , § 4. https://library.partnertax.ai/us-sd/stat/10-46A-15 Source: SL 1989, ch 116 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 56 , § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46A-16 Source: SL 1989, ch 116 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46A-17 Source: SL 1989, ch 116 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46A-18 Source: SL 1991, ch 108 , § 1. https://library.partnertax.ai/us-sd/stat/10-46A-19 Source: SL 1995, ch 53 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46B-1 Source: SL 1979, ch 84 , § 12A; SL 1980, ch 100 , § 1; SDCL § 10-49A-1; SL 1984, ch 92 , § 3; SL 1986, ch 106 ; SL 1995, ch 68 , § 44; SL 2005, ch 78 , § 14; SL 2010, ch 65 , § 2, eff. Feb. 24, 2010; SL 2018, ch 65 , § 2. https://library.partnertax.ai/us-sd/stat/10-46B-2 Source: SL 1979, ch 84 , §§ 12B, 12D; SL 1980, ch 100 , § 2; SDCL Supp, § 10-46A-2 ; SL 1988, ch 108 , § 8; SL 1993, ch 101 , § 3. https://library.partnertax.ai/us-sd/stat/10-46B-3 Source: SL 1979, ch 84 , § 12E; SL 1980, ch 100 , § 3; SDCL Supp, § 10-46A-3 . https://library.partnertax.ai/us-sd/stat/10-46B-4 Source: SL 1979, ch 84 , § 12J; SDCL Supp, § 10-46A-4 . https://library.partnertax.ai/us-sd/stat/10-46B-5 Source: SL 1979, ch 84 , § 12L; SL 1980, ch 100 , § 4; SDCL Supp, § 10-46A-5 . https://library.partnertax.ai/us-sd/stat/10-46B-6 Source: SL 1979, ch 84 , §§ 12G, 12I; SDCL Supp, § 10-46A-7 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46B-7 Source: SL 1979, ch 84 , § 12F; SDCL Supp, § 10-46A-8 ; SL 1998, ch 70 , § 4; SL 2007, ch 65 , § 10. https://library.partnertax.ai/us-sd/stat/10-46B-8 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46B-9 Source: SL 1979, ch 84 , § 12K; SL 1980, ch 100 , § 8; SDCL Supp, § 10-46A-11 . https://library.partnertax.ai/us-sd/stat/10-46B-10 Source: SL 1980, ch 100 , § 10; SDCL Supp, § 10-46A-12 ; SL 1988, ch 120 , § 2. Effective July 1, 2026 10-46B-10 . Contracts and bills--Excise and use taxes as separate line item--Collection. A contractor may list the contractor's excise tax and any use tax imposed under chapter 10-45 , 10-46 , 10-52 , or 10-52B , as a separate line item on all contracts and bills, both for public and private entities. The line item for excise and use taxes is a part of the contractor's total bill and is collect https://library.partnertax.ai/us-sd/stat/10-46B-11 Source: SL 1981, ch 105 ; SL 1982, ch 120 , § 1; SDCL Supp, § 10-46A-13 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2009, ch 49 , § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-46B-11 . Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt. If a corporation, limited liability company, limited partnership, limited liability partnership, or limit https://library.partnertax.ai/us-sd/stat/10-46B-12 Source: SL 1984, ch 93 , § 4. https://library.partnertax.ai/us-sd/stat/10-46B-13 Source: SL 1989, ch 116 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 56 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46B-14 Source: SL 1989, ch 116 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46B-15 Source: SL 1989, ch 116 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46B-16 Source: SL 1991, ch 108 , § 2. https://library.partnertax.ai/us-sd/stat/10-46B-17 Source: SL 1993, ch 48 , § 17; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46B-18 Source: SL 1995, ch 53 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46C-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46C-2 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46C-3 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46D-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-46E-1 Source: SL 2006, ch 58 , § 1, eff. Apr. 1, 2006; SL 2016, ch 65 , § 15, eff. June 1, 2016; SL 2023, ch 32 , § 15. Effective July 1, 2027 10-46E-1 . Gross receipts tax imposed--Farm machinery, attachment units, and irrigation equipment--Sale, resale, or lease--Rate--Trade-ins. There is hereby imposed an excise tax of four and one-half percent on the gross receipts from the sale, resale, or lease of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purpos https://library.partnertax.ai/us-sd/stat/10-46E-2 Source: SL 2006, ch 58 , § 2. https://library.partnertax.ai/us-sd/stat/10-46E-3 Source: SL 2006, ch 58 , § 3. https://library.partnertax.ai/us-sd/stat/10-46E-4 Source: SL 2006, ch 58 , § 4. https://library.partnertax.ai/us-sd/stat/10-46E-5 Source: SL 2006, ch 58 , § 5, eff. Apr. 1, 2006; SL 2015, ch 67 , § 5. https://library.partnertax.ai/us-sd/stat/10-46E-6 Source: SL 2006, ch 58 , § 6, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46E-7 Source: SL 2006, ch 58 , § 7, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2017, ch 65 , § 6. https://library.partnertax.ai/us-sd/stat/10-46E-8 Source: SL 2006, ch 58 , § 8. https://library.partnertax.ai/us-sd/stat/10-46E-9 Source: SL 2006, ch 58 , § 9. Effective July 1, 2027 10-46E-9 . Revenue to general fund--Exception. The revenue from the tax imposed by this chapter shall be deposited in the general fund, except as otherwise provided in § 10-13-48 . Source: SL 2006, ch 58 , § 9; SL 2026, ch 48 , § 4, eff. July 1, 2027. https://library.partnertax.ai/us-sd/stat/10-46E-10 Source: SL 2006, ch 58 , § 10. https://library.partnertax.ai/us-sd/stat/10-46E-11 Source: SL 2006, ch 58 , § 11, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46E-12 Source: SL 2006, ch 58 , § 12, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-46E-13 Source: SL 2007, ch 63 , § 1; SL 2015, ch 67 , § 6. https://library.partnertax.ai/us-sd/stat/10-47A-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-47B-1 Source: SL 1995, ch 71 , § 1. https://library.partnertax.ai/us-sd/stat/10-47B-2 Source: SL 1995, ch 71 , § 2. https://library.partnertax.ai/us-sd/stat/10-47B-3 Source: SL 1995, ch 71 , § 3; SL 1996, ch 90 , §§ 1, 2, 3, 4; SL 1999, ch 58 , § 1; SL 2003, ch 68 , § 1; SL 2003, ch 69 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 97 , § 5; SL 2006, ch 59 , §§ 1, 2; SL 2008, ch 54 , §§ 1, 2; SL 2009, ch 55 , §§ 1 to 10; SL 2010, ch 66 , §§ 1, 3; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2012, ch 71 , §§ 1, 2; SL 2013, ch 59 , §§ 1 to 3; SL 2014, ch 64 , §§ 1 to 5; SL 2022, ch 94 , § 1. https://library.partnertax.ai/us-sd/stat/10-47B-4 Source: SL 1995, ch 71 , § 4; 1st SS 1997, ch 1, § 1; SL 1999, ch 59 , § 1; SL 2009, ch 55 , § 11; SL 2014, ch 64 , § 6; SL 2015, ch 165 , § 7, eff. Apr. 1, 2015. https://library.partnertax.ai/us-sd/stat/10-47B-5 Source: SL 1995, ch 71 , § 5; SL 1996, ch 90 , § 5; SL 1999, ch 58 , § 2; SL 2004, ch 97 , § 1; SL 2009, ch 55 , § 13. https://library.partnertax.ai/us-sd/stat/10-47B-6 Source: SL 1995, ch 71 , § 6; SL 2004, ch 97 , § 2; SL 2009, ch 55 , § 14. https://library.partnertax.ai/us-sd/stat/10-47B-7 Source: SL 1995, ch 71 , § 7; SL 2023, ch 34 , § 1. https://library.partnertax.ai/us-sd/stat/10-47B-8 Source: SL 1995, ch 71 , § 8; SL 2009, ch 55 , § 15. https://library.partnertax.ai/us-sd/stat/10-47B-9 Source: SL 1995, ch 71 , § 9; SL 1999, ch 58 , § 3; SL 2004, ch 97 , § 3; SL 2008, ch 54 , § 7; SL 2009, ch 55 , § 16. https://library.partnertax.ai/us-sd/stat/10-47B-10 Source: SL 1995, ch 71 , § 10; SL 1996, ch 90 , § 6; SL 1999, ch 58 , § 4; SL 2004, ch 97 , § 4; SL 2009, ch 55 , § 18; SL 2010, ch 66 , § 5. https://library.partnertax.ai/us-sd/stat/10-47B-11 Source: SL 1995, ch 71 , § 11; SL 2009, ch 55 , § 19; SL 2014, ch 64 , § 8. https://library.partnertax.ai/us-sd/stat/10-47B-12 Source: SL 1995, ch 71 , § 12; SL 2009, ch 55 , § 20. https://library.partnertax.ai/us-sd/stat/10-47B-13 Source: SL 1995, ch 71 , § 13; SL 2009, ch 55 , § 21; SL 2023, ch 35 , § 1. https://library.partnertax.ai/us-sd/stat/10-47B-14 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-47B-18 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-47B-19 Source: SL 1995, ch 71 , § 19; SL 1996, ch 90 , § 7; SL 1999, ch 58 , § 6; SL 2010, ch 66 , § 6; SL 2011, ch 60 , § 1. https://library.partnertax.ai/us-sd/stat/10-47B-20 Source: SL 1995, ch 71 , § 20. https://library.partnertax.ai/us-sd/stat/10-47B-21 Source: SL 1995, ch 71 , § 21; SL 1999, ch 58 , § 7. https://library.partnertax.ai/us-sd/stat/10-47B-22 Source: SL 1995, ch 71 , § 22; SL 1999, ch 58 , § 8. https://library.partnertax.ai/us-sd/stat/10-47B-23 Source: SL 1995, ch 71 , § 23; SL 1999, ch 58 , § 9. https://library.partnertax.ai/us-sd/stat/10-47B-24 Source: SL 1995, ch 71 , § 24. https://library.partnertax.ai/us-sd/stat/10-47B-25 Source: SL 1995, ch 71 , § 25; SL 2009, ch 55 , § 22; SL 2010, ch 66 , § 7. https://library.partnertax.ai/us-sd/stat/10-47B-26 Source: SL 1995, ch 71 , § 26; SL 1999, ch 58 , § 10. https://library.partnertax.ai/us-sd/stat/10-47B-27 Source: SL 1995, ch 71 , § 27; SL 2014, ch 64 , § 9. https://library.partnertax.ai/us-sd/stat/10-47B-28 Source: SL 1995, ch 71 , § 28; SL 2011, ch 64 , § 6; SL 2013, ch 60 , § 2; SL 2017, ch 65 , § 18. https://library.partnertax.ai/us-sd/stat/10-47B-29 Source: SL 1995, ch 71 , § 29; SL 2011, ch 64 , § 7; SL 2013, ch 60 , § 3; SL 2017, ch 65 , § 19. https://library.partnertax.ai/us-sd/stat/10-47B-30 Source: SL 1995, ch 71 , § 30; SL 1999, ch 58 , § 11. https://library.partnertax.ai/us-sd/stat/10-47B-31 Source: SL 1995, ch 71 , § 31; SL 2013, ch 60 , § 4; SL 2017, ch 65 , § 20. https://library.partnertax.ai/us-sd/stat/10-47B-32 Source: SL 1995, ch 71 , § 32; SL 1996, ch 90 , § 7A; SL 2017, ch 65 , § 21. https://library.partnertax.ai/us-sd/stat/10-47B-33 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-47B-34 Source: SL 1995, ch 71 , § 34; SL 2010, ch 66 , § 8. https://library.partnertax.ai/us-sd/stat/10-47B-35 Source: SL 1995, ch 71 , § 35; SL 2010, ch 66 , § 9. https://library.partnertax.ai/us-sd/stat/10-47B-36 Source: SL 1995, ch 71 , § 36; SL 1996, ch 90 , § 8; SL 1999, ch 58 , § 12; SL 2010, ch 66 , § 10. https://library.partnertax.ai/us-sd/stat/10-47B-37 Source: SL 1995, ch 71 , § 37. https://library.partnertax.ai/us-sd/stat/10-47B-38 Source: SL 1995, ch 71 , § 38. https://library.partnertax.ai/us-sd/stat/10-47B-39 Source: SL 1995, ch 71 , § 39; SL 1999, ch 58 , § 13; SL 2010, ch 66 , § 11. https://library.partnertax.ai/us-sd/stat/10-47B-40 Source: SL 1995, ch 71 , § 40. https://library.partnertax.ai/us-sd/stat/10-47B-41 Source: SL 1995, ch 71 , § 41; SL 1999, ch 58 , § 14; SL 2009, ch 49 , § 8. https://library.partnertax.ai/us-sd/stat/10-47B-42 Source: SL 1995, ch 71 , § 42; SL 1996, ch 90 , § 9. https://library.partnertax.ai/us-sd/stat/10-47B-43 Source: SL 1995, ch 71 , § 43; SL 1996, ch 90 , § 10; SL 2010, ch 66 , § 12. https://library.partnertax.ai/us-sd/stat/10-47B-44 Source: SL 1995, ch 71 , § 44; SL 1999, ch 58 , § 15. https://library.partnertax.ai/us-sd/stat/10-47B-45 Source: SL 1995, ch 71 , § 45; SL 1996, ch 90 , § 11; SL 2013, ch 59 , § 5. https://library.partnertax.ai/us-sd/stat/10-47B-46 Source: SL 1995, ch 71 , § 46; SL 1996, ch 90 , § 12. https://library.partnertax.ai/us-sd/stat/10-47B-47 Source: SL 1995, ch 71 , § 47. https://library.partnertax.ai/us-sd/stat/10-47B-48 Source: SL 1995, ch 71 , § 48; SL 1996, ch 90 , § 13; SL 1999, ch 58 , § 16. https://library.partnertax.ai/us-sd/stat/10-47B-49 Source: SL 1995, ch 71 , § 49; SL 2013, ch 59 , § 6. https://library.partnertax.ai/us-sd/stat/10-47B-50 Source: SL 1995, ch 71 , § 50; SL 1996, ch 90 , § 14. https://library.partnertax.ai/us-sd/stat/10-47B-51 Source: SL 1995, ch 71 , § 51; SL 1996, ch 90 , § 15; SL 1999, ch 58 , § 17. https://library.partnertax.ai/us-sd/stat/10-47B-52 Source: SL 1995, ch 71 , § 52; SL 1996, ch 90 , § 16. https://library.partnertax.ai/us-sd/stat/10-47B-53 Source: SL 1995, ch 71 , § 53; SL 1996, ch 90 , § 17; SL 1999, ch 58 , § 18; SL 2009, ch 55 , § 23; SL 2010, ch 66 , § 13. https://library.partnertax.ai/us-sd/stat/10-47B-54 Source: SL 1995, ch 71 , § 54; SL 1996, ch 90 , § 18; SL 1999, ch 58 , § 19; SL 2009, ch 55 , § 24; SL 2010, ch 66 , § 14. https://library.partnertax.ai/us-sd/stat/10-47B-55 Source: SL 1995, ch 71 , § 55; SL 1996, ch 90 , § 19; SL 1999, ch 58 , § 20; SL 2009, ch 55 , § 25. https://library.partnertax.ai/us-sd/stat/10-47B-56 Source: SL 1995, ch 71 , § 56; SL 1999, ch 58 , § 21. https://library.partnertax.ai/us-sd/stat/10-47B-57 Source: SL 1995, ch 71 , § 57. https://library.partnertax.ai/us-sd/stat/10-47B-58 Source: SL 1995, ch 71 , § 58; SL 2013, ch 59 , § 7. https://library.partnertax.ai/us-sd/stat/10-47B-59 Source: SL 1995, ch 71 , § 59; SL 1996, ch 90 , § 20; SL 1999, ch 58 , § 22. https://library.partnertax.ai/us-sd/stat/10-47B-60 Source: SL 1995, ch 71 , § 60; SL 1996, ch 90 , § 21; SL 1999, ch 58 , § 23. https://library.partnertax.ai/us-sd/stat/10-47B-61 Source: SL 1995, ch 71 , § 61; SL 1999, ch 58 , § 24. https://library.partnertax.ai/us-sd/stat/10-47B-62 Source: SL 1995, ch 71 , § 62; SL 1999, ch 58 , § 25. https://library.partnertax.ai/us-sd/stat/10-47B-63 Source: SL 1995, ch 71 , § 63; SL 1999, ch 58 , § 26. https://library.partnertax.ai/us-sd/stat/10-47B-64 Source: SL 1995, ch 71 , § 64; SL 1999, ch 58 , § 27. https://library.partnertax.ai/us-sd/stat/10-47B-65 Source: SL 1995, ch 71 , § 65; SL 1999, ch 58 , § 28. https://library.partnertax.ai/us-sd/stat/10-47B-66 Source: SL 1995, ch 71 , § 66; SL 1999, ch 58 , § 29. https://library.partnertax.ai/us-sd/stat/10-47B-67 Source: SL 1995, ch 71 , § 67; SL 1999, ch 58 , § 30; SL 2013, ch 59 , § 8. https://library.partnertax.ai/us-sd/stat/10-47B-68 Source: SL 1995, ch 71 , § 68; SL 1999, ch 58 , § 31; SL 2013, ch 59 , § 11. https://library.partnertax.ai/us-sd/stat/10-47B-69 Source: SL 1995, ch 71 , § 69; SL 1996, ch 90 , § 22; SL 1999, ch 58 , § 32. https://library.partnertax.ai/us-sd/stat/10-47B-70 Source: SL 1995, ch 71 , § 70; SL 1996, ch 90 , § 23. https://library.partnertax.ai/us-sd/stat/10-47B-71 Source: SL 1995, ch 71 , § 71; SL 1999, ch 58 , § 33; SL 2013, ch 59 , § 12. https://library.partnertax.ai/us-sd/stat/10-47B-72 Source: SL 1995, ch 71 , § 72; SL 1996, ch 90 , § 24; SL 1999, ch 58 , § 34. https://library.partnertax.ai/us-sd/stat/10-47B-73 Source: SL 1995, ch 71 , § 73; SL 1996, ch 90 , § 25. https://library.partnertax.ai/us-sd/stat/10-47B-74 Source: SL 1995, ch 71 , § 74. https://library.partnertax.ai/us-sd/stat/10-47B-75 Source: SL 1995, ch 71 , § 75. https://library.partnertax.ai/us-sd/stat/10-47B-76 Source: SL 1995, ch 71 , § 76. https://library.partnertax.ai/us-sd/stat/10-47B-77 Source: SL 1995, ch 71 , § 77. https://library.partnertax.ai/us-sd/stat/10-47B-78 Source: SL 1995, ch 71 , § 78. https://library.partnertax.ai/us-sd/stat/10-47B-79 Source: SL 1995, ch 71 , § 79; SL 1999, ch 58 , § 35. https://library.partnertax.ai/us-sd/stat/10-47B-80 Source: SL 1995, ch 71 , § 80. https://library.partnertax.ai/us-sd/stat/10-47B-81 Source: SL 1995, ch 71 , § 81. https://library.partnertax.ai/us-sd/stat/10-47B-82 Source: SL 1995, ch 71 , § 82. https://library.partnertax.ai/us-sd/stat/10-47B-83 Source: SL 1995, ch 71 , § 83; SL 1999, ch 58 , § 36. https://library.partnertax.ai/us-sd/stat/10-47B-84 Source: SL 1995, ch 71 , § 84; SL 1999, ch 58 , § 37. https://library.partnertax.ai/us-sd/stat/10-47B-85 Source: SL 1995, ch 71 , § 85. https://library.partnertax.ai/us-sd/stat/10-47B-86 Source: SL 1995, ch 71 , § 86. https://library.partnertax.ai/us-sd/stat/10-47B-87 Source: SL 1995, ch 71 , § 87. https://library.partnertax.ai/us-sd/stat/10-47B-88 Source: SL 1995, ch 71 , § 88; SL 1996, ch 90 , § 26. https://library.partnertax.ai/us-sd/stat/10-47B-89 Source: SL 1995, ch 71 , § 89. https://library.partnertax.ai/us-sd/stat/10-47B-90 Source: SL 1995, ch 71 , § 90. https://library.partnertax.ai/us-sd/stat/10-47B-91 Source: SL 1995, ch 71 , § 91; SL 2013, ch 60 , § 5. https://library.partnertax.ai/us-sd/stat/10-47B-92 Source: SL 1995, ch 71 , § 92; SL 2011, ch 64 , § 8; SL 2013, ch 60 , § 6; SL 2017, ch 65 , § 22. https://library.partnertax.ai/us-sd/stat/10-47B-93 Source: SL 1995, ch 71 , § 93; SL 2013, ch 59 , § 13. https://library.partnertax.ai/us-sd/stat/10-47B-94 Source: SL 1995, ch 71 , § 94; SL 1996, ch 90 , § 27. https://library.partnertax.ai/us-sd/stat/10-47B-95 Source: SL 1995, ch 71 , § 95; SL 1999, ch 58 , § 38; SL 2012, ch 73 , § 3; SL 2013, ch 60 , § 7. https://library.partnertax.ai/us-sd/stat/10-47B-96 Source: SL 1995, ch 71 , § 96; SL 2011, ch 64 , § 9; SL 2013, ch 60 , § 8; SL 2017, ch 65 , § 23. https://library.partnertax.ai/us-sd/stat/10-47B-97 Source: SL 1995, ch 71 , § 97. https://library.partnertax.ai/us-sd/stat/10-47B-98 Source: SL 1995, ch 71 , § 98; SL 1999, ch 58 , § 39; SL 2013, ch 60 , § 9. https://library.partnertax.ai/us-sd/stat/10-47B-99 Source: SL 1995, ch 71 , § 99; SL 1996, ch 90 , § 28; SL 2011, ch 64 , § 10; SL 2013, ch 60 , § 10; SL 2017, ch 65 , § 24. https://library.partnertax.ai/us-sd/stat/10-47B-100 Source: SL 1995, ch 71 , § 100. https://library.partnertax.ai/us-sd/stat/10-47B-101 Source: SL 1995, ch 71 , § 101; SL 2013, ch 60 , § 11. https://library.partnertax.ai/us-sd/stat/10-47B-102 Source: SL 1995, ch 71 , § 102; SL 2011, ch 64 , § 11; SL 2013, ch 60 , § 12; SL 2017, ch 65 , § 25. https://library.partnertax.ai/us-sd/stat/10-47B-103 Source: SL 1995, ch 71 , § 103. https://library.partnertax.ai/us-sd/stat/10-47B-104 Source: SL 1995, ch 71 , § 104; SL 2013, ch 60 , § 13. https://library.partnertax.ai/us-sd/stat/10-47B-105 Source: SL 1995, ch 71 , § 105; SL 2011, ch 64 , § 12; SL 2013, ch 60 , § 14; SL 2017, ch 65 , § 26. https://library.partnertax.ai/us-sd/stat/10-47B-106 Source: SL 1995, ch 71 , § 106. https://library.partnertax.ai/us-sd/stat/10-47B-107 Source: SL 1995, ch 71 , § 107; SL 2013, ch 60 , § 15. https://library.partnertax.ai/us-sd/stat/10-47B-108 Source: SL 1995, ch 71 , § 108; SL 1996, ch 90 , § 29; SL 2011, ch 64 , § 13; SL 2013, ch 60 , § 16; SL 2017, ch 65 , § 27. https://library.partnertax.ai/us-sd/stat/10-47B-109 Source: SL 1995, ch 71 , § 109; SL 1996, ch 90 , § 30. https://library.partnertax.ai/us-sd/stat/10-47B-110 Source: SL 1995, ch 71 , § 110; SL 2013, ch 59 , § 14. https://library.partnertax.ai/us-sd/stat/10-47B-111 Source: SL 1995, ch 71 , § 111; SL 2013, ch 60 , § 17. https://library.partnertax.ai/us-sd/stat/10-47B-112 Source: SL 1995, ch 71 , § 112; SL 2011, ch 64 , § 14; SL 2013, ch 60 , § 18; SL 2017, ch 65 , § 28. https://library.partnertax.ai/us-sd/stat/10-47B-113 Source: SL 1995, ch 71 , § 113; SL 2009, ch 55 , § 27; SL 2009, ch 56 , § 4. https://library.partnertax.ai/us-sd/stat/10-47B-114 Source: SL 1995, ch 71 , § 114; SL 1996, ch 90 , § 31; SL 2013, ch 60 , § 19. https://library.partnertax.ai/us-sd/stat/10-47B-115 Source: SL 1995, ch 71 , § 115. https://library.partnertax.ai/us-sd/stat/10-47B-116 Source: SL 1995, ch 71 , § 116. https://library.partnertax.ai/us-sd/stat/10-47B-117 Source: SL 1995, ch 71 , § 117. https://library.partnertax.ai/us-sd/stat/10-47B-118 Source: SL 1995, ch 71 , § 118. https://library.partnertax.ai/us-sd/stat/10-47B-119 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-47B-120 Source: SL 1995, ch 71 , § 120; SL 2010, ch 66 , § 22. https://library.partnertax.ai/us-sd/stat/10-47B-121 Source: SL 1995, ch 71 , § 121. https://library.partnertax.ai/us-sd/stat/10-47B-122 Source: SL 1995, ch 71 , § 122. https://library.partnertax.ai/us-sd/stat/10-47B-123 Source: SL 1995, ch 71 , § 123. https://library.partnertax.ai/us-sd/stat/10-47B-124 Source: SL 1995, ch 71 , § 124. https://library.partnertax.ai/us-sd/stat/10-47B-125 Source: SL 1995, ch 71 , § 125; SL 1999, ch 58 , § 41; SL 2010, ch 66 , § 23; SL 2013, ch 59 , § 15. https://library.partnertax.ai/us-sd/stat/10-47B-126 Source: SL 1995, ch 71 , § 126. https://library.partnertax.ai/us-sd/stat/10-47B-127 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-47B-128 Source: SL 1995, ch 71 , § 128. https://library.partnertax.ai/us-sd/stat/10-47B-129 Source: SL 1995, ch 71 , § 129; SL 2023, ch 34 , § 2. https://library.partnertax.ai/us-sd/stat/10-47B-130 Source: SL 1995, ch 71 , § 130. https://library.partnertax.ai/us-sd/stat/10-47B-131 Source: SL 1995, ch 71 , § 131; SL 1996, ch 90 , § 33. https://library.partnertax.ai/us-sd/stat/10-47B-132 Source: SL 1995, ch 71 , § 131A; SL 1996, ch 90 , § 34; SL 2021, ch 51 , § 1. https://library.partnertax.ai/us-sd/stat/10-47B-133 Source: SL 1995, ch 71 , § 131B; SL 1996, ch 90 , § 37; SL 1999, ch 58 , § 42. https://library.partnertax.ai/us-sd/stat/10-47B-134 Source: SL 1995, ch 71 , § 131C. https://library.partnertax.ai/us-sd/stat/10-47B-135 Source: SL 1995, ch 71 , § 132; SL 2011, ch 61 , § 5. https://library.partnertax.ai/us-sd/stat/10-47B-136 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-47B-137 Source: SL 1995, ch 71 , § 134; SL 2013, ch 59 , § 16. https://library.partnertax.ai/us-sd/stat/10-47B-138 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-47B-143 Source: SL 1995, ch 71 , § 140. https://library.partnertax.ai/us-sd/stat/10-47B-144 Source: SL 1995, ch 71 , § 141; SL 2011, ch 61 , § 6. https://library.partnertax.ai/us-sd/stat/10-47B-145 Source: SL 1995, ch 71 , § 142; SL 1999, ch 58 , § 43. https://library.partnertax.ai/us-sd/stat/10-47B-146 Source: SL 1995, ch 71 , § 143. https://library.partnertax.ai/us-sd/stat/10-47B-147 Source: SL 1995, ch 71 , § 144; SL 2003, ch 48 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-47B-148 Source: SL 1995, ch 71 , § 145. https://library.partnertax.ai/us-sd/stat/10-47B-149 Source: SL 1995, ch 71 , § 146; SL 2000, ch 62 , § 1; SL 2007, ch 227 , § 5; SL 2011, ch 61 , § 2; SL 2013, ch 192 , § 10; SL 2019, ch 235 (Ex. Ord. 19-1 ), § 58, eff. Apr. 14, 2019; SL 2021, ch 1 (Ex. Ord. 21-3 ), § 14, eff. Apr. 19, 2021. https://library.partnertax.ai/us-sd/stat/10-47B-150 Source: SL 1995, ch 71 , § 147. https://library.partnertax.ai/us-sd/stat/10-47B-151 Source: SL 1995, ch 71 , § 148; SL 2000, ch 62 , § 2. https://library.partnertax.ai/us-sd/stat/10-47B-152 Source: SL 1995, ch 71 , § 149. https://library.partnertax.ai/us-sd/stat/10-47B-153 Source: SL 1995, ch 71 , § 150. https://library.partnertax.ai/us-sd/stat/10-47B-154 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-47B-155 Source: SL 1995, ch 71 , § 152. https://library.partnertax.ai/us-sd/stat/10-47B-156 Source: SL 1995, ch 71 , § 153. https://library.partnertax.ai/us-sd/stat/10-47B-157 Source: SL 1995, ch 71 , § 154. https://library.partnertax.ai/us-sd/stat/10-47B-158 Source: SL 1995, ch 71 , § 155; SL 1996, ch 90 , § 38. https://library.partnertax.ai/us-sd/stat/10-47B-159 Source: SL 1995, ch 71 , § 156; SL 1996, ch 90 , § 39; SL 1999, ch 58 , § 44; SL 2013, ch 59 , § 17. https://library.partnertax.ai/us-sd/stat/10-47B-160 Source: SL 1995, ch 71 , § 157. https://library.partnertax.ai/us-sd/stat/10-47B-161 Source: SL 1995, ch 71 , § 158. https://library.partnertax.ai/us-sd/stat/10-47B-167 Source: SL 1995, ch 71 , § 164; SL 1999, ch 58 , § 45. https://library.partnertax.ai/us-sd/stat/10-47B-168 Source: SL 1995, ch 71 , § 165; SL 2013, ch 60 , § 25; SL 2014, ch 64 , § 11. https://library.partnertax.ai/us-sd/stat/10-47B-169 Source: SL 1995, ch 71 , § 166; SL 2011, ch 64 , § 18; SL 2013, ch 60 , § 26; SL 2017, ch 65 , § 34. https://library.partnertax.ai/us-sd/stat/10-47B-170 Source: SL 1995, ch 71 , § 167; SL 2014, ch 64 , § 12. https://library.partnertax.ai/us-sd/stat/10-47B-171 Source: SL 1995, ch 71 , § 168; SL 2013, ch 60 , § 29. https://library.partnertax.ai/us-sd/stat/10-47B-172 Source: SL 1995, ch 71 , § 169; SL 2023, ch 34 , § 3. https://library.partnertax.ai/us-sd/stat/10-47B-173 Source: SL 1995, ch 71 , § 170; SL 2012, ch 72 , § 1; SL 2023, ch 34 , § 4. https://library.partnertax.ai/us-sd/stat/10-47B-174 Source: SL 1995, ch 71 , § 171; SL 2013, ch 60 , § 30; SL 2018, ch 66 , § 1; SL 2023, ch 34 , § 5. https://library.partnertax.ai/us-sd/stat/10-47B-175 Source: SL 1995, ch 71 , § 172. https://library.partnertax.ai/us-sd/stat/10-47B-176 Source: SL 1995, ch 71 , § 173; SL 2023, ch 34 , § 6. https://library.partnertax.ai/us-sd/stat/10-47B-177 Source: SL 1995, ch 71 , § 174. https://library.partnertax.ai/us-sd/stat/10-47B-178 Source: SL 1995, ch 71 , § 175. https://library.partnertax.ai/us-sd/stat/10-47B-179 Source: SL 1995, ch 71 , § 176; SL 2018, ch 66 , § 2. https://library.partnertax.ai/us-sd/stat/10-47B-180 Source: SL 1995, ch 71 , § 177. https://library.partnertax.ai/us-sd/stat/10-47B-181 Source: SL 1995, ch 71 , § 178; SL 1996, ch 90 , § 40. https://library.partnertax.ai/us-sd/stat/10-47B-182 Source: SL 1995, ch 71 , § 179; SL 1999, ch 58 , § 46. https://library.partnertax.ai/us-sd/stat/10-47B-183 Source: SL 1995, ch 71 , § 180; SL 1996, ch 90 , § 41; SL 1999, ch 58 , § 47. https://library.partnertax.ai/us-sd/stat/10-47B-184 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-47B-185 Source: SL 1995, ch 71 , § 182; SL 1996, ch 90 , § 44; SL 1999, ch 58 , § 48; SL 2004, ch 98 , § 1. https://library.partnertax.ai/us-sd/stat/10-47B-186 Source: SL 1995, ch 71 , § 183. https://library.partnertax.ai/us-sd/stat/10-47B-187 Source: SL 1995, ch 71 , § 184; SL 1996, ch 90 , § 45; SL 1999, ch 58 , § 49; SL 2009, ch 55 , §§ 31, 32; SL 2013, ch 59 , § 19. https://library.partnertax.ai/us-sd/stat/10-47B-188 Source: SL 1995, ch 71 , § 185; SL 2003, ch 272 , §§ 20, 121. https://library.partnertax.ai/us-sd/stat/10-47B-189 Source: SL 1996, ch 90 , § 42. https://library.partnertax.ai/us-sd/stat/10-47B-190 Source: SL 2012, ch 73 , § 1; SL 2013, ch 60 , § 31; SL 2017, ch 65 , § 36. https://library.partnertax.ai/us-sd/stat/10-47B-191 Source: SL 2014, ch 64 , § 13; SL 2017, ch 65 , § 37. https://library.partnertax.ai/us-sd/stat/10-47B-192 Source: SL 2024, ch 40 , § 1. https://library.partnertax.ai/us-sd/stat/10-50-1 Source: SDC 1939, § 57.3901; SL 1951, ch 452 , § 1; SL 1970, ch 78 , § 1; SL 1973, ch 2 , § 278; SL 1994, ch 351 , § 27; SL 1995, ch 72 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 82 , § 1; SL 2009, ch 58 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-2 Source: SL 1937, ch 243 , § 5; SDC 1939, § 57.3905; SL 1949, ch 422 , § 1; SL 1951, ch 452 , § 3; SL 1955, ch 416 ; SL 1959, ch 442 , § 1; SL 1963, ch 446 , § 1; SL 1965, ch 293 , § 1; SL 1984, ch 101 , § 1. https://library.partnertax.ai/us-sd/stat/10-50-3 Source: SDC 1939, § 57.3905; SL 1949, ch 422 , § 1; SL 1951, ch 452 , § 3; SL 1955, ch 416 ; SL 1959, ch 442 , § 1; SL 1963, ch 446 , § 1; SL 1965, ch 293 , § 1; SL 1969, ch 271 , § 1; SL 1979, ch 90 , § 1; SL 1981, ch 114 , § 1; SL 1985, ch 97 ; SL 1995, ch 72 , § 1; SL 2003, ch 72 , § 1; Initiated Measure 2, approved Nov. 7, 2006, eff. Jan. 1, 2007. https://library.partnertax.ai/us-sd/stat/10-50-4 Source: SDC 1939, § 57.3905; SL 1949, ch 422 , § 1; SL 1951, ch 452 , § 3; SL 1955, ch 416 ; SL 1959, ch 442 , § 1; SL 1963, ch 446 , § 1; SL 1965, ch 293 , § 1; SL 1984, ch 101 , § 2; SL 1995, ch 72 , § 6; SL 2003, ch 272 , § 82; SL 2007, ch 66 , § 2. https://library.partnertax.ai/us-sd/stat/10-50-5 Source: SDC 1939, § 57.3905 as added by SL 1949, ch 422 , § 1; SL 1951, ch 452 , § 3; SL 1955, ch 416 ; SL 1959, ch 442 , § 1; SL 1963, ch 446 , § 1; SL 1965, ch 293 , § 1; SL 1969, ch 271 , § 2. https://library.partnertax.ai/us-sd/stat/10-50-6 Source: SDC 1939, § 57.3905; SL 1949, ch 422 , § 1; SL 1951, ch 452 , § 3; SL 1955, ch 416 ; SL 1959, ch 442 , § 1; SL 1963, ch 446 , § 1; SL 1965, ch 293 , § 1; SL 2000, ch 64 , § 1; SL 2007, ch 66 , § 3. https://library.partnertax.ai/us-sd/stat/10-50-7 Source: SL 1937, ch 243 , § 5; SDC 1939, § 57.3905; SL 1949, ch 422 , § 1; SL 1951, ch 452 , § 3; SL 1955, ch 416 ; SL 1959, ch 442 , § 1; SL 1963, ch 446 , § 1; SL 1965, ch 293 , § 1. https://library.partnertax.ai/us-sd/stat/10-50-8 Source: SDC 1939, § 57.3905 as added by SL 1959, ch 442 , § 1; SL 1963, ch 446 , § 1; SL 1965, ch 293 , § 1; SL 1970, ch 78 , § 2; SL 1995, ch 72 , § 7. https://library.partnertax.ai/us-sd/stat/10-50-9 Source: SDC 1939, §§ 57.3903, 57.9932; SL 1941, ch 352 ; SL 1951, ch 452 , § 2; SL 1955, ch 415 ; SL 1982, ch 86 , § 73; SL 1995, ch 72 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 64 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-10 Source: SDC 1939, § 57.3903; SL 1941, ch 352 ; SL 1951, ch 452 , § 2; SL 1955, ch 415 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-11 Source: SL 1937, ch 243 , § 2; SDC 1939, § 57.3903; SL 1941, ch 352 ; SL 1951, ch 452 , § 2; SL 1955, ch 415 ; SL 1966, ch 157 , § 14; SL 1970, ch 78 , § 3; SL 1995, ch 72 , § 9. Effective July 1, 2026 10-50-11 . Fee for distributor or wholesaler license--Reduced fee for part of year--Fund deposited. Each application for a distributor or wholesaler license shall be accompanied by a fee of one thousand dollars. If the applicant for a license has not entered upon the business of selling cigarettes https://library.partnertax.ai/us-sd/stat/10-50-12 Source: SDC 1939, § 57.3903; SL 1941, ch 352 ; SL 1951, ch 452 , § 2; SL 1955, ch 415 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-13 Source: SDC 1939, § 57.3903 as added by SL 1941, ch 352 ; SL 1951, ch 452 , § 2; SL 1955, ch 415 ; SL 2007, ch 64 , § 2. https://library.partnertax.ai/us-sd/stat/10-50-14 Source: SL 1937, ch 243 , § 3; SDC 1939, § 57.3903; SL 1941, ch 352 ; SL 1951, ch 452 , § 2; SL 1955, ch 415 . https://library.partnertax.ai/us-sd/stat/10-50-15 Source: SDC 1939, § 57.3904; SL 1970, ch 78 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 64 , § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-16 Source: SL 1937, ch 243 , § 4; SDC 1939, § 57.9933; SL 1982, ch 86 , § 74; SL 1995, ch 72 , § 10; SL 2007, ch 64 , § 8. https://library.partnertax.ai/us-sd/stat/10-50-17 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-50-18 Source: SDC 1939, § 57.3906; SL 1951, ch 452 , § 4; SL 1963, ch 446 , § 2; SL 1965, ch 293 , § 2; SL 1969, ch 271 , § 3; SL 1970, ch 78 , § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 66 , § 1; SL 2010, ch 67 , § 1; SL 2010, ch 67 , § 2, eff. July 1, 2012; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-19 Source: SDC 1939, § 57.3906; SL 1951, ch 452 , § 4; SL 1963, ch 446 , § 2; SL 1965, ch 293 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-20 Source: SDC 1939, § 57.3907; SL 1970, ch 78 , § 6; SL 1974, ch 103 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-21 Source: SDC 1939, § 57.9935; SL 1982, ch 86 , § 75; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-22 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-50-25 Source: SDC 1939, § 57.3909; SL 1951, ch 452 , § 6; SL 1957, ch 473 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 66 , § 8; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-26 Source: SDC 1939, § 57.3909; SL 1951, ch 452 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-27 Source: SDC 1939, § 57.3909; SL 1951, ch 452 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-28 Source: SL 1937, ch 243 , § 9; SDC 1939, § 57.3909; SL 1951, ch 452 , § 6. https://library.partnertax.ai/us-sd/stat/10-50-29 Source: SL 1937, ch 243 , § 9; SDC 1939, § 57.3909; SL 1951, ch 452 , § 6. https://library.partnertax.ai/us-sd/stat/10-50-30 Source: SDC 1939, § 57.3910; SL 1949, ch 422 , § 2; SL 1951, ch 452 , § 7; SL 1987, ch 82 , § 43; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 66 , § 9; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2014, ch 65 , § 1. https://library.partnertax.ai/us-sd/stat/10-50-31 Source: SL 1937, ch 243 , § 11; SDC 1939, § 57.3911; SL 2007, ch 66 , § 10; SL 2014, ch 65 , § 2. https://library.partnertax.ai/us-sd/stat/10-50-32 Source: SDC 1939, §§ 57.3912, 57.9934; SL 1951, ch 452 , § 8; SL 1982, ch 86 , § 76; SL 2003, ch 73 , § 1; SL 2007, ch 64 , § 4; SL 2007, ch 66 , § 11; SL 2014, ch 65 , § 3. https://library.partnertax.ai/us-sd/stat/10-50-33 Source: SL 1937, ch 243 , § 12; SDC 1939, § 57.3912; SL 1951, ch 452 , § 8. https://library.partnertax.ai/us-sd/stat/10-50-34 Source: SDC 1939, § 57.3902; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-35 Source: SDC 1939, § 57.3913; SL 1951, ch 452 , § 9; SL 1970, ch 78 , § 10; SL 2003, ch 272 , § 82; SL 2007, ch 66 , § 12. https://library.partnertax.ai/us-sd/stat/10-50-36 Source: SDC 1939, § 57.3913; SL 1951, ch 452 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2019, ch 66 , § 1. https://library.partnertax.ai/us-sd/stat/10-50-37 Source: SDC 1939, § 57.3913; SL 1951, ch 452 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-38 Source: SL 1937, ch 243 , § 13; SDC 1939, § 57.3913; SL 1951, ch 452 , § 9; SL 1994, ch 351 , § 28. https://library.partnertax.ai/us-sd/stat/10-50-39 Source: SDC 1939, § 57.3914 as added by SL 1955, ch 417 ; SL 1970, ch 78 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-40 Source: SDC 1939, § 57.3914; SL 1951, ch 452 , § 10; SL 1955, ch 417 ; SL 1970, ch 78 , § 12; SL 1995, ch 72 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-41 Source: SDC 1939, § 57.3914; SL 1951, ch 452 , § 10; SL 1955, ch 417 ; SL 1970, ch 78 , § 13; SL 1995, ch 72 , § 12; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 64 , § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-42 Source: SDC 1939, § 57.3915; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-43 Source: SDC 1939, § 57.3915; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-44 Source: SL 1937, ch 243 , § 16; SDC 1939, § 57.3915. https://library.partnertax.ai/us-sd/stat/10-50-45 Source: SDC 1939, § 57.3915; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-46 Source: SDC 1939, § 57.3916; SL 1951, ch 452 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-47 Source: SDC 1939, § 57.3916; SL 1951, ch 452 , § 11; SL 1995, ch 72 , § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-48 Source: SDC 1939, § 57.3916; SL 1951, ch 452 , § 11; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-49 Source: SDC 1939, § 57.3917; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-50 Source: SDC 1939, § 57.3917; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-51 Source: SL 1937, ch 243 , § 18; SDC 1939, § 57.3917; SL 1983, ch 28 , § 34. https://library.partnertax.ai/us-sd/stat/10-50-52 Source: SDC 1939, § 57.3918; SL 1959, ch 442 , § 2; SL 1965, ch 293 , § 3; SL 1969, ch 271 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; Initiated Measure 2, approved Nov. 7, 2006, eff. Jan. 1, 2007; SL 2007, ch 27 , § 3; SL 2015, ch 39 , § 6; SL 2025, ch 52 , § 1. https://library.partnertax.ai/us-sd/stat/10-50-53 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-50-58 Source: SL 1994, ch 102 , § 1. https://library.partnertax.ai/us-sd/stat/10-50-59 Source: SL 1994, ch 102 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-60 Source: SL 1995, ch 53 , § 8; SL 1995, ch 72 , § 14; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-61 Source: SL 1995, ch 72 , § 2; Initiated Measure 2 approved Nov. 7, 2006, eff. Jan. 1, 2007; SL 2014, ch 65 , § 4; SL 2025, ch 53 , § 1. https://library.partnertax.ai/us-sd/stat/10-50-62 Source: SL 1995, ch 72 , § 3; SL 2007, ch 64 , § 6; SL 2014, ch 65 , § 5. https://library.partnertax.ai/us-sd/stat/10-50-63 Source: SL 1995, ch 72 , § 4; SL 1996, ch 91 . https://library.partnertax.ai/us-sd/stat/10-50-64 Source: SL 1995, ch 72 , § 15. https://library.partnertax.ai/us-sd/stat/10-50-65 Source: SL 2000, ch 65 , § 1. https://library.partnertax.ai/us-sd/stat/10-50-66 Source: SL 2000, ch 65 , § 2; SL 2019, ch 66 , § 2. https://library.partnertax.ai/us-sd/stat/10-50-67 Source: SL 2000, ch 65 , § 3. https://library.partnertax.ai/us-sd/stat/10-50-68 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-50-72 Source: SL 2003, ch 74 , § 1. https://library.partnertax.ai/us-sd/stat/10-50-73 Source: SL 2003, ch 74 , § 2; SL 2005, ch 83 , § 1. https://library.partnertax.ai/us-sd/stat/10-50-74 Source: SL 2003, ch 74 , § 3. https://library.partnertax.ai/us-sd/stat/10-50-75 Source: SL 2003, ch 74 , § 4. https://library.partnertax.ai/us-sd/stat/10-50-76 Source: SL 2003, ch 74 , § 5. https://library.partnertax.ai/us-sd/stat/10-50-77 Source: SL 2003, ch 74 , § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-78 Source: SL 2003, ch 74 , § 7. https://library.partnertax.ai/us-sd/stat/10-50-79 Source: SL 2003, ch 74 , § 8. https://library.partnertax.ai/us-sd/stat/10-50-80 Source: SL 2003, ch 74 , § 9; SL 2005, ch 84 , § 1; SL 2007, ch 66 , § 13. https://library.partnertax.ai/us-sd/stat/10-50-81 Source: SL 2003, ch 74 , § 10. https://library.partnertax.ai/us-sd/stat/10-50-82 Source: SL 2003, ch 74 , § 11; SL 2005, ch 84 , § 2; SL 2007, ch 66 , § 14. https://library.partnertax.ai/us-sd/stat/10-50-83 Source: SL 2003, ch 74 , § 12. https://library.partnertax.ai/us-sd/stat/10-50-84 Source: SL 2003, ch 74 , § 13. https://library.partnertax.ai/us-sd/stat/10-50-85 Source: SL 2003, ch 74 , § 14. https://library.partnertax.ai/us-sd/stat/10-50-86 Source: SL 2003, ch 74 , § 15. https://library.partnertax.ai/us-sd/stat/10-50-87 Source: SL 2003, ch 74 , § 16. https://library.partnertax.ai/us-sd/stat/10-50-88 Source: SL 2003, ch 74 , § 17. https://library.partnertax.ai/us-sd/stat/10-50-89 Source: SL 2003, ch 74 , § 18. https://library.partnertax.ai/us-sd/stat/10-50-90 Source: SL 2003, ch 74 , § 19. https://library.partnertax.ai/us-sd/stat/10-50-91 Source: SL 2003, ch 74 , § 20; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50-92 Source: SL 2003, ch 74 , § 21. https://library.partnertax.ai/us-sd/stat/10-50-93 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-50-99 Source: SL 2009, ch 58 , § 8. https://library.partnertax.ai/us-sd/stat/10-50-100 Source: SL 2009, ch 58 , § 9. https://library.partnertax.ai/us-sd/stat/10-50-101 Source: SL 2009, ch 58 , § 10. https://library.partnertax.ai/us-sd/stat/10-50-102 Source: SL 2009, ch 58 , § 11. https://library.partnertax.ai/us-sd/stat/10-50-103 Source: SL 2009, ch 58 , § 12. https://library.partnertax.ai/us-sd/stat/10-50-104 Source: SL 2009, ch 58 , § 13. https://library.partnertax.ai/us-sd/stat/10-50-105 Source: SL 2012, ch 74 , § 1; SL 2014, ch 65 , § 6. https://library.partnertax.ai/us-sd/stat/10-50-106 Source: SL 2014, ch 65 , § 7. https://library.partnertax.ai/us-sd/stat/10-50-107 Source: SL 2014, ch 65 , § 8. https://library.partnertax.ai/us-sd/stat/10-50B-1 Source: SL 1999, ch 60 , § 1. https://library.partnertax.ai/us-sd/stat/10-50B-2 Source: SL 1999, ch 60 , § 2. https://library.partnertax.ai/us-sd/stat/10-50B-3 Source: SL 1999, ch 60 , § 3; SL 2020, ch 36 , § 4. https://library.partnertax.ai/us-sd/stat/10-50B-4 Source: SL 1999, ch 60 , § 4. https://library.partnertax.ai/us-sd/stat/10-50B-5 Source: SL 1999, ch 60 , § 5. https://library.partnertax.ai/us-sd/stat/10-50B-6 Source: SL 1999, ch 60 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 66 , § 15; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50B-7 Source: SL 1999, ch 60 , § 7; SL 2010, ch 68 , § 1. https://library.partnertax.ai/us-sd/stat/10-50B-8 Source: SL 1999, ch 60 , § 8; SL 2004, ch 99 , § 1; SL 2010, ch 68 , § 5. https://library.partnertax.ai/us-sd/stat/10-50B-9 Source: SL 1999, ch 60 , § 9; SL 2010, ch 68 , § 2. https://library.partnertax.ai/us-sd/stat/10-50B-10 Source: SL 1999, ch 60 , § 10; SL 2010, ch 68 , § 3. https://library.partnertax.ai/us-sd/stat/10-50B-11 Source: SL 2000, ch 66 , § 1; SL 2001, ch 152 , § 5. https://library.partnertax.ai/us-sd/stat/10-50B-12 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-50B-13 Source: SL 2001, ch 59 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-50B-14 Source: SL 2010, ch 68 , § 4. https://library.partnertax.ai/us-sd/stat/10-50B-15 Source: SL 2019, ch 67 , § 1. https://library.partnertax.ai/us-sd/stat/10-50B-16 Source: SL 2019, ch 67 , § 2. https://library.partnertax.ai/us-sd/stat/10-50B-17 Source: SL 2019, ch 67 , § 3. https://library.partnertax.ai/us-sd/stat/10-50B-18 Source: SL 2020, ch 36 , § 1. https://library.partnertax.ai/us-sd/stat/10-50B-19 Source: SL 2020, ch 36 , § 2. https://library.partnertax.ai/us-sd/stat/10-50B-20 Source: SL 2020, ch 36 , § 3. https://library.partnertax.ai/us-sd/stat/10-50C-1 Source: SL 2021, ch 52 , § 1, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-2 Source: SL 2021, ch 52 , § 2, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-3 Source: SL 2021, ch 52 , § 3, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-4 Source: SL 2021, ch 52 , § 4, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-5 Source: SL 2021, ch 52 , § 5, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-6 Source: SL 2021, ch 52 , § 6, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-7 Source: SL 2021, ch 52 , § 7, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-8 Source: SL 2021, ch 52 , § 8, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-9 Source: SL 2021, ch 52 , § 9, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-10 Source: SL 2021, ch 52 , § 10, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-11 Source: SL 2021, ch 52 , § 11, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-12 Source: SL 2021, ch 52 , § 12, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-13 Source: SL 2021, ch 52 , § 13, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-14 Source: SL 2021, ch 52 , § 14, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50C-15 Source: SL 2021, ch 52 , § 15, eff. Jan. 1, 2022. https://library.partnertax.ai/us-sd/stat/10-50D-1 Source: SL 2026, ch 53 , § 3. https://library.partnertax.ai/us-sd/stat/10-50D-2 Source: SL 2026, ch 53 , § 4. https://library.partnertax.ai/us-sd/stat/10-50D-3 Source: SL 2026, ch 53 , § 5. https://library.partnertax.ai/us-sd/stat/10-50D-4 Source: SL 2026, ch 53 , § 6. https://library.partnertax.ai/us-sd/stat/10-50D-5 Source: SL 2026, ch 53 , § 7. https://library.partnertax.ai/us-sd/stat/10-50D-6 Source: SL 2026, ch 53 , § 8. https://library.partnertax.ai/us-sd/stat/10-50D-7 Source: SL 2026, ch 53 , § 9. https://library.partnertax.ai/us-sd/stat/10-50D-8 Source: SL 2026, ch 53 , § 10. https://library.partnertax.ai/us-sd/stat/10-50D-9 Source: SL 2026, ch 53 , § 11. https://library.partnertax.ai/us-sd/stat/10-50D-10 Source: SL 2026, ch 53 , § 12. https://library.partnertax.ai/us-sd/stat/10-50D-11 Source: SL 2026, ch 53 , § 13. https://library.partnertax.ai/us-sd/stat/10-50D-12 Source: SL 2026, ch 53 , § 15. https://library.partnertax.ai/us-sd/stat/10-50D-13 Source: SL 2026, ch 53 , § 14. https://library.partnertax.ai/us-sd/stat/10-50E-1 Source: SL 2026, ch 54 , § 2, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-2 Source: SL 2026, ch 54 , § 3, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-3 Source: SL 2026, ch 54 , § 4, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-4 Source: SL 2026, ch 54 , § 17, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-5 Source: SL 2026, ch 54 , § 5, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-6 Source: SL 2026, ch 54 , § 6, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-7 Source: SL 2026, ch 54 , § 7, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-8 Source: SL 2026, ch 54 , § 8, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-9 Source: SL 2026, ch 54 , § 9, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-10 Source: SL 2026, ch 54 , § 10, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-11 Source: SL 2026, ch 54 , § 11, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-12 Source: SL 2026, ch 54 , § 12, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-13 Source: SL 2026, ch 54 , § 13, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-14 Source: SL 2026, ch 54 , § 14, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-15 Source: SL 2026, ch 54 , § 15, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-16 Source: SL 2026, ch 54 , § 16, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-50E-17 Source: SL 2026, ch 54 , § 18, eff. Jan. 1, 2027. https://library.partnertax.ai/us-sd/stat/10-52-1 Source: SL 1969, ch 190 , § 2; SL 1992, ch 80 , § 210. https://library.partnertax.ai/us-sd/stat/10-52-2 Source: SL 1969, ch 190 , § 3; SL 1977, ch 103 , § 1; SL 1983, ch 101 , § 2; SL 1987, ch 112 , § 1; SL 1991, ch 111 , § 1; SL 1994, ch 103 ; SL 1995, ch 68 , § 46; SL 1995, ch 73 , § 1; SL 1997, ch 71 , § 1; SL 2002, ch 64 , § 32. https://library.partnertax.ai/us-sd/stat/10-52-3 Source: SL 1969, ch 190 , § 6; SL 1992, ch 60 , § 2; SL 2002, ch 64 , § 37; SL 2003, ch 61 , § 17; SL 2021, ch 49 , § 12. https://library.partnertax.ai/us-sd/stat/10-52-4 Source: SL 1969, ch 190 , § 4; SL 1980, ch 106 , § 3; SL 1987, ch 82 , § 46; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-52-5 Source: SL 1969, ch 190 , § 5; SL 1992, ch 60 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-52-6 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-52-8 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-52-9 Source: SL 1983, ch 101 , § 5; SL 1987, ch 29 , § 74; SL 1987, ch 114 ; SL 1992, ch 101 ; SL 2002, ch 64 , § 40; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-52-10 Source: SL 1985, ch 98 . https://library.partnertax.ai/us-sd/stat/10-52-11 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-52-12 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-52-13 Source: SL 2000, ch 67 , § 1; SL 2002, ch 64 , § 43; SL 2003, ch 61 , § 19; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-52-14 Source: SL 2002, ch 64 , § 44. https://library.partnertax.ai/us-sd/stat/10-52-16 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-52-17 Source: SL 2006, ch 60 , § 1. https://library.partnertax.ai/us-sd/stat/10-52-18 Source: SL 2011, ch 64 , § 5; SL 2017, ch 65 , § 7. https://library.partnertax.ai/us-sd/stat/10-52-19 Source: SL 2026, ch 34 , § 3. https://library.partnertax.ai/us-sd/stat/10-52-20 Source: SL 2026, ch 34 , § 4. https://library.partnertax.ai/us-sd/stat/10-52-21 Source: SL 2026, ch 34 , § 5. https://library.partnertax.ai/us-sd/stat/10-52-22 Source: SL 2026, ch 34 , § 6. https://library.partnertax.ai/us-sd/stat/10-52-23 Source: SL 2026, ch 34 , § 7. https://library.partnertax.ai/us-sd/stat/10-52-24 Source: SL 2026, ch 34 , § 8. https://library.partnertax.ai/us-sd/stat/10-52-25 Source: SL 2026, ch 34 , § 9. https://library.partnertax.ai/us-sd/stat/10-52A-1 Source: SL 2002, ch 68 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2007, ch 56 , § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-52A-2 Source: SL 2002, ch 68 , § 2. https://library.partnertax.ai/us-sd/stat/10-52A-3 Source: SL 2002, ch 68 , § 4. https://library.partnertax.ai/us-sd/stat/10-52A-4 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-52A-5 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-52A-6 Source: SL 2002, ch 68 , § 7. https://library.partnertax.ai/us-sd/stat/10-52A-7 Source: SL 2002, ch 68 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-52A-8 Source: SL 2002, ch 68 , § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2004, ch 96 , § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-52A-9 Source: SL 2002, ch 68 , § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-52A-10 Source: SL 2002, ch 68 , § 11. https://library.partnertax.ai/us-sd/stat/10-52A-11 Source: SL 2002, ch 68 , § 12. https://library.partnertax.ai/us-sd/stat/10-52A-12 Source: SL 2002, ch 68 , § 13. https://library.partnertax.ai/us-sd/stat/10-52A-13 Source: SL 2002, ch 68 , § 14; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-52A-14 Source: SL 2002, ch 68 , § 16. https://library.partnertax.ai/us-sd/stat/10-52B-1 Source: SL 2026, ch 55 , § 5. https://library.partnertax.ai/us-sd/stat/10-52B-2 Source: SL 2026, ch 55 , § 6. https://library.partnertax.ai/us-sd/stat/10-52B-3 Source: SL 2026, ch 55 , § 7. https://library.partnertax.ai/us-sd/stat/10-52B-4 Source: SL 2026, ch 55 , § 8. https://library.partnertax.ai/us-sd/stat/10-52B-5 Source: SL 2026, ch 55 , § 9. https://library.partnertax.ai/us-sd/stat/10-52B-6 Source: SL 2026, ch 55 , § 10. https://library.partnertax.ai/us-sd/stat/10-52B-7 Source: SL 2026, ch 55 , § 11. https://library.partnertax.ai/us-sd/stat/10-52B-8 Source: SL 2026, ch 55 , § 12. https://library.partnertax.ai/us-sd/stat/10-52B-9 Source: SL 2026, ch 55 , § 13. https://library.partnertax.ai/us-sd/stat/10-52B-10 Source: SL 2026, ch 55 , § 14. https://library.partnertax.ai/us-sd/stat/10-52B-11 Source: SL 2026, ch 55 , § 15. https://library.partnertax.ai/us-sd/stat/10-52B-12 Source: SL 2026, ch 55 , § 16. https://library.partnertax.ai/us-sd/stat/10-54-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-55A-1 Source: SL 1982, ch 99 , § 1; SL 1984, ch 102 , § 15; SL 1986, ch 111 , § 36. https://library.partnertax.ai/us-sd/stat/10-55A-2 Source: SL 1982, ch 99 , § 2; SL 1993, ch 97 , § 5; SL 2016, ch 67 , § 1. https://library.partnertax.ai/us-sd/stat/10-55A-3 Source: SL 1982, ch 99 , § 3; SL 1985, ch 15 , § 28; SL 1986, ch 111 , § 37. https://library.partnertax.ai/us-sd/stat/10-55A-4 Source: SL 1982, ch 99 , § 4. https://library.partnertax.ai/us-sd/stat/10-55A-5 Source: SL 1982, ch 99 , § 5. https://library.partnertax.ai/us-sd/stat/10-55A-6 Source: SL 1982, ch 99 , § 6. https://library.partnertax.ai/us-sd/stat/10-55A-7 Source: SL 1982, ch 99 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2015, ch 260 , § 1. https://library.partnertax.ai/us-sd/stat/10-55A-8 Source: SL 1982, ch 99 , § 8. https://library.partnertax.ai/us-sd/stat/10-55A-9 Source: SL 1982, ch 99 , § 10; SL 1985, ch 15 , § 29; SL 1986, ch 111 , § 38; SL 2003, ch 272 (Ex. Ord. 03-1), §§ 20, 121; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2015, ch 260 , § 2. https://library.partnertax.ai/us-sd/stat/10-55A-10 Source: SL 1982, ch 99 , § 10A. https://library.partnertax.ai/us-sd/stat/10-55A-11 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-56-1 Source: SL 1982, ch 107 , § 1; SL 1983, ch 102 ; SL 1983, ch 103 , § 1; SL 1983, ch 104 , § 1; SL 1984, ch 102 , § 16; SL 1985, ch 241 ; SL 1989, ch 117 , §§ 74-76; SL 2000, ch 144 , § 2. https://library.partnertax.ai/us-sd/stat/10-56-2 Source: SL 1982, ch 107 , § 2; SL 1983, ch 103 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 116; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-56-3 Source: SL 1982, ch 107 , § 3. https://library.partnertax.ai/us-sd/stat/10-56-4 Source: SL 1982, ch 107 , § 4. https://library.partnertax.ai/us-sd/stat/10-56-5 Source: SL 1982, ch 107 , § 5. https://library.partnertax.ai/us-sd/stat/10-56-6 Source: SL 1982, ch 107 , § 6; SL 2008, ch 37 , § 117. https://library.partnertax.ai/us-sd/stat/10-56-7 Source: SL 1982, ch 107 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-56-8 Source: SL 1982, ch 107 , § 8; SL 2008, ch 37 , § 118. https://library.partnertax.ai/us-sd/stat/10-56-9 Source: SL 1982, ch 107 , § 9; SL 2008, ch 37 , § 119. https://library.partnertax.ai/us-sd/stat/10-56-10 Source: SL 1982, ch 107 , § 10; SL 2008, ch 37 , § 120. https://library.partnertax.ai/us-sd/stat/10-56-11 Source: SL 1982, ch 107 , § 11. https://library.partnertax.ai/us-sd/stat/10-56-12 Source: SL 1982, ch 107 , § 12; SL 2008, ch 37 , § 121. https://library.partnertax.ai/us-sd/stat/10-56-13 Source: SL 1982, ch 107 , § 13; SL 2008, ch 37 , § 122. https://library.partnertax.ai/us-sd/stat/10-56-14 Source: SL 1982, ch 107 , § 14; SL 2008, ch 37 , § 123. https://library.partnertax.ai/us-sd/stat/10-56-15 Source: SL 1982, ch 107 , § 15. https://library.partnertax.ai/us-sd/stat/10-56-16 Source: SL 1982, ch 107 , § 16. https://library.partnertax.ai/us-sd/stat/10-56-17 Source: SL 1982, ch 107 , § 17; SL 2008, ch 37 , § 124. https://library.partnertax.ai/us-sd/stat/10-56-18 Source: SL 1982, ch 107 , § 18; SL 2008, ch 37 , § 125. https://library.partnertax.ai/us-sd/stat/10-56-19 Source: SL 1982, ch 107 , § 19. https://library.partnertax.ai/us-sd/stat/10-56-20 Source: SL 1982, ch 107 , § 20. https://library.partnertax.ai/us-sd/stat/10-56-21 Source: SL 1982, ch 107 , § 21; SL 2008, ch 37 , § 126. https://library.partnertax.ai/us-sd/stat/10-56-22 Source: SL 1982, ch 107 , § 22; SL 2008, ch 37 , § 127; SL 2008, ch 57 , § 1; SL 2020, ch 34 , § 2. https://library.partnertax.ai/us-sd/stat/10-56-23 Source: SL 1982, ch 107 , § 23. https://library.partnertax.ai/us-sd/stat/10-56-24 Source: SL 1983, ch 104 , § 2; SL 2000, ch 144 , § 3. https://library.partnertax.ai/us-sd/stat/10-56-25 Source: SL 1983, ch 104 , § 3. https://library.partnertax.ai/us-sd/stat/10-56-26 Source: SL 1983, ch 104 , § 4. https://library.partnertax.ai/us-sd/stat/10-58-1 Source: SL 1985, ch 87 , § 4; SL 1991, ch 100 , § 2; SL 2016, ch 65 , § 16, eff. June 1, 2016; SL 2021, ch 53 , § 1; SL 2023, ch 32 , § 16 ; SL 2023, ch 36 , § 1 . Effective July 1, 2027 10-58-1 . Gross receipts tax imposed--Amusement device operation--Application. There is imposed upon owners and operators a special amusement excise tax of four and one-half percent of the gross receipts from the sale or the operation of any mechanical or electronic amusement device. The tax imposed by this sect https://library.partnertax.ai/us-sd/stat/10-58-3 Source: SL 1985, ch 87 , § 6; SL 2021, ch 53 , § 6. https://library.partnertax.ai/us-sd/stat/10-58-4 Source: SL 1985, ch 87 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 7. https://library.partnertax.ai/us-sd/stat/10-58-5 Source: SL 1985, ch 87 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 8. Effective July 1, 2027 10-58-5 . Revenue to general fund--Exception. The tax generated by this chapter must be deposited in the general fund, except as otherwise provided in § 10-13-48 . Source: SL 1985, ch 87 , § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 8; SL 2026, ch 48 https://library.partnertax.ai/us-sd/stat/10-58-9 Source: SL 1985, ch 87 , § 12. https://library.partnertax.ai/us-sd/stat/10-58-10 Source: SL 1985, ch 87 , § 13; SL 2021, ch 53 , § 12. https://library.partnertax.ai/us-sd/stat/10-58-11 Source: SL 1989, ch 368 , § 28; SL 2021, ch 53 , § 13. https://library.partnertax.ai/us-sd/stat/10-58-12 Source: SL 1994, ch 331 , § 4. https://library.partnertax.ai/us-sd/stat/10-58-13 Source: SL 1995, ch 53 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 53 , § 14. https://library.partnertax.ai/us-sd/stat/10-59-1 Source: SL 1986, ch 111 , § 1; SL 1989, ch 121 ; SL 1990, ch 99 , § 1; SL 1991, ch 105 , § 12; SL 1994, ch 241 , § 2; SL 1995, ch 71 , § 187; SL 1999, ch 61 , § 1; SL 2000, ch 68 , § 1; SL 2002, ch 63 , § 15; SL 2002, ch 65 , § 9; SL 2002, ch 68 , § 15; SL 2004, ch 100 , § 1; SL 2006, ch 58 , § 13, eff. Apr. 1, 2006; SL 2011, ch 63 , § 1; SL 2012, ch 188 , § 27; SL 2017, ch 65 , § 12; SL 2021, ch 52 , § 16, eff. Jan. 1, 2022; SL 2022, ch 66 , § 14; SL 2023, ch 37 , § 1. Effective July 1, 2026 10 https://library.partnertax.ai/us-sd/stat/10-59-2 Source: SL 1986, ch 111 , § 2; SL 1990, ch 99 , § 2; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-59-3 Source: SL 1986, ch 111 , § 3; SL 1992, ch 102 , § 4. https://library.partnertax.ai/us-sd/stat/10-59-4 Source: SL 1986, ch 111 , § 4; SL 2008, ch 37 , § 129. https://library.partnertax.ai/us-sd/stat/10-59-5 Source: SL 1986, ch 111 , § 5. https://library.partnertax.ai/us-sd/stat/10-59-6 Source: SL 1986, ch 111 , § 6; SL 1988, ch 124 , § 7; SL 1989, ch 122 ; SL 1992, ch 102 , § 6; SL 2015, ch 69 , § 1. https://library.partnertax.ai/us-sd/stat/10-59-7 Source: SL 1986, ch 111 , § 7; SL 1992, ch 102 , § 5; SL 2007, ch 67 , § 1. https://library.partnertax.ai/us-sd/stat/10-59-8 Source: SL 1986, ch 111 , § 8; SL 1988, ch 125 ; SL 2008, ch 58 , § 2. https://library.partnertax.ai/us-sd/stat/10-59-9 Source: SL 1986, ch 111 , § 9; SL 1992, ch 102 , § 13; SL 2001, ch 60 , § 1; SL 2008, ch 58 , § 1; SL 2021, ch 54 , § 1. https://library.partnertax.ai/us-sd/stat/10-59-10 Source: SL 1986, ch 111 , § 10. https://library.partnertax.ai/us-sd/stat/10-59-11 Source: SL 1986, ch 111 , § 11. https://library.partnertax.ai/us-sd/stat/10-59-12 Source: SL 1986, ch 111 , § 12. https://library.partnertax.ai/us-sd/stat/10-59-13 Source: SL 1986, ch 111 , § 13; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-59-14 Source: SL 1986, ch 111 , § 14. https://library.partnertax.ai/us-sd/stat/10-59-15 Source: SL 1986, ch 111 , § 15. https://library.partnertax.ai/us-sd/stat/10-59-16 Source: SL 1986, ch 111 , § 16; SL 1994, ch 104 . https://library.partnertax.ai/us-sd/stat/10-59-17 Source: SL 1986, ch 111 , § 17. https://library.partnertax.ai/us-sd/stat/10-59-18 Source: SL 1986, ch 111 , § 18. https://library.partnertax.ai/us-sd/stat/10-59-19 Source: SL 1986, ch 111 , § 19; SL 1989, ch 123 . https://library.partnertax.ai/us-sd/stat/10-59-20 Source: SL 1986, ch 111 , § 20. https://library.partnertax.ai/us-sd/stat/10-59-21 Source: SL 1986, ch 111 , § 21. https://library.partnertax.ai/us-sd/stat/10-59-22 Source: SL 1986, ch 111 , § 22; SL 2009, ch 59 , § 1. https://library.partnertax.ai/us-sd/stat/10-59-23 Source: SL 1986, ch 111 , § 23; SL 1989, ch 117 , § 73. https://library.partnertax.ai/us-sd/stat/10-59-24 Source: SL 1986, ch 111 , § 24. https://library.partnertax.ai/us-sd/stat/10-59-25 Source: SL 1990, ch 100 , § 1. https://library.partnertax.ai/us-sd/stat/10-59-26 Source: SL 1990, ch 100 , § 2; SL 1992, ch 102 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-59-27 Source: SL 1990, ch 100 , § 3; SL 2002, ch 64 , § 31; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-59-28 Source: SL 1990, ch 100 , § 4. https://library.partnertax.ai/us-sd/stat/10-59-29 Source: SL 1990, ch 100 , § 5. https://library.partnertax.ai/us-sd/stat/10-59-30 Source: SL 1990, ch 100 , § 6. https://library.partnertax.ai/us-sd/stat/10-59-31 Source: SL 1990, ch 100 , § 7; SL 2014, ch 66 , § 1. https://library.partnertax.ai/us-sd/stat/10-59-32 Source: SL 1990, ch 100 , § 7A; SL 1999, ch 62 , § 1; SL 2011, ch 64 , § 1; SL 2017, ch 65 , § 13. https://library.partnertax.ai/us-sd/stat/10-59-33 Source: SL 1990, ch 100 , § 8; SL 1999, ch 62 , § 5; SL 2011, ch 64 , § 3; SL 2013, ch 60 , § 38; SL 2017, ch 65 , § 15. https://library.partnertax.ai/us-sd/stat/10-59-34 Source: SL 1992, ch 102 , § 1. https://library.partnertax.ai/us-sd/stat/10-59-35 Source: SL 1994, ch 105 ; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2014, ch 67 , § 1; SL 2015, ch 70 , § 1; SL 2018, ch 67 , § 1. https://library.partnertax.ai/us-sd/stat/10-59-36 Source: SL 1995, ch 74 , § 1. https://library.partnertax.ai/us-sd/stat/10-59-37 Source: SL 1995, ch 74 , § 2. https://library.partnertax.ai/us-sd/stat/10-59-38 Source: SL 1995, ch 53 , § 9; SL 1995, ch 74 , § 3. https://library.partnertax.ai/us-sd/stat/10-59-39 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-59-40 Source: SL 2006, ch 61 , § 8. https://library.partnertax.ai/us-sd/stat/10-59-41 Source: SL 2006, ch 61 , § 9. https://library.partnertax.ai/us-sd/stat/10-59-42 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-59-44 Source: SL 2010, ch 69 , § 1; SL 2017, ch 65 , § 17. https://library.partnertax.ai/us-sd/stat/10-59-45 Source: SL 2010, ch 69 , § 2. https://library.partnertax.ai/us-sd/stat/10-59-46 Source: SL 2012, ch 75 , § 1. https://library.partnertax.ai/us-sd/stat/10-59-47 Source: SL 2012, ch 75 , § 2. https://library.partnertax.ai/us-sd/stat/10-59-48 Source: SL 2012, ch 75 , § 3. https://library.partnertax.ai/us-sd/stat/10-59-49 Source: SL 2012, ch 75 , § 4. https://library.partnertax.ai/us-sd/stat/10-59-50 Source: SL 2012, ch 75 , § 5. https://library.partnertax.ai/us-sd/stat/10-59-51 Source: SL 2012, ch 75 , § 6. https://library.partnertax.ai/us-sd/stat/10-59-52 Source: SL 2013, ch 57 , § 3. https://library.partnertax.ai/us-sd/stat/10-59-53 Source: SL 2016, ch 69 , § 1. https://library.partnertax.ai/us-sd/stat/10-59-54 Source: SL 2016, ch 69 , § 2. https://library.partnertax.ai/us-sd/stat/10-59-55 Source: SL 2016, ch 69 , § 3. https://library.partnertax.ai/us-sd/stat/10-59-56 Source: SL 2016, ch 69 , § 4. https://library.partnertax.ai/us-sd/stat/10-59-57 Source: SL 2016, ch 69 , § 5. https://library.partnertax.ai/us-sd/stat/10-60-1 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-60-15 2026-05-25 https://library.partnertax.ai/us-sd/stat/10-61-1 Source: SL 2005, ch 86 , § 1. https://library.partnertax.ai/us-sd/stat/10-61-2 Source: SL 2005, ch 86 , § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-61-3 Source: SL 2005, ch 86 , § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-61-4 Source: SL 2005, ch 86 , § 4. https://library.partnertax.ai/us-sd/stat/10-61-5 Source: SL 2005, ch 86 , § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-61-6 Source: SL 2005, ch 86 , § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-62-1 Source: SL 2007, ch 69 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2013, ch 125 , § 1. https://library.partnertax.ai/us-sd/stat/10-62-2 Source: SL 2007, ch 69 , § 2; SL 2013, ch 125 , § 2. https://library.partnertax.ai/us-sd/stat/10-62-3 Source: SL 2007, ch 69 , § 3. https://library.partnertax.ai/us-sd/stat/10-62-4 Source: SL 2007, ch 69 , § 4; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2017, ch 65 , § 10. https://library.partnertax.ai/us-sd/stat/10-62-5 Source: SL 2007, ch 69 , § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-62-6 Source: SL 2007, ch 69 , § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-62-7 Source: SL 2007, ch 69 , § 7; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. https://library.partnertax.ai/us-sd/stat/10-62-8 Source: SL 2007, ch 69 , § 8. https://library.partnertax.ai/us-sd/stat/10-62-9 Source: SL 2007, ch 69 , § 9. https://library.partnertax.ai/us-sd/stat/10-64-1 Source: SL 2016, ch 70 , § 8, eff. May 1, 2016; SL 2018 (SS), ch 2 , § 1, eff. Sept. 12, 2018. https://library.partnertax.ai/us-sd/stat/10-64-2 Source: SL 2016, ch 70 , § 1, eff. May 1, 2016; SL 2023, ch 38 , § 1. https://library.partnertax.ai/us-sd/stat/10-64-3 Source: SL 2016, ch 70 , § 2, eff. May 1, 2016; SL 2018 (SS), ch 2 , § 2, eff. Sept. 12, 2018. https://library.partnertax.ai/us-sd/stat/10-64-4 Source: SL 2016, ch 70 , § 3, eff. May 1, 2016; SL 2018 (SS), ch 2 , § 3, eff. Sept. 12, 2018. https://library.partnertax.ai/us-sd/stat/10-64-5 Source: SL 2016, ch 70 , § 4, eff. May 1, 2016. https://library.partnertax.ai/us-sd/stat/10-64-6 Source: SL 2016, ch 70 , § 5, eff. May 1, 2016; SL 2018 (SS), ch 2 , § 4, eff. Sept. 12, 2018. https://library.partnertax.ai/us-sd/stat/10-64-7 Source: SL 2016, ch 70 , § 6, eff. May 1, 2016; SL 2018 (SS), ch 2 , § 5, eff. Sept. 12, 2018. https://library.partnertax.ai/us-sd/stat/10-64-8 Source: SL 2016, ch 70 , § 7, eff. May 1, 2016. https://library.partnertax.ai/us-sd/stat/10-65-1 Source: SL 2018 (SS), ch 3 , § 4, eff. Dec. 12, 2018. https://library.partnertax.ai/us-sd/stat/10-65-2 Source: SL 2018 (SS), ch 3 , § 1, eff. Dec. 12, 2018. https://library.partnertax.ai/us-sd/stat/10-65-3 Source: SL 2018 (SS), ch 3 , § 2, eff. Dec. 12, 2018. https://library.partnertax.ai/us-sd/stat/10-65-4 Source: SL 2018 (SS), ch 3 , § 3, eff. Dec. 12, 2018. https://library.partnertax.ai/us-sd/stat/10-65-5 Source: SL 2018 (SS), ch 3 , § 5, eff. Dec. 12, 2018. https://library.partnertax.ai/us-sd/stat/10-65-6 Source: SL 2018 (SS), ch 3 , § 6, eff. Dec. 12, 2018. https://library.partnertax.ai/us-sd/stat/10-65-8 Source: SL 2018 (SS), ch 3 , § 8, eff. Dec. 12, 2018.