South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-59-1 — Application

The provisions of this chapter may only apply to proceedings commenced under this chapter concerning the taxes, the fees, the surcharges, or the persons subject to the taxes, fees, or surcharges imposed by, or any civil or criminal investigation authorized by, chapters 10-33A , 10-39 , 10-39 A, 10-39 B, 10-43 , 10-45 , 10-45 D, 10-46 , 10-46 A, 10-46 B, 10-46 E, 10-47B , 10-50C , 10-52 , 10-52 A, 10-62 , 32-3 , 32-3 A, 32-5 , 32-5 B, 32-6B , 32-9 , 32-10 , 34-45 , and 34A-13 , and §§ 10-50-61 , 49-31-51 , and 50-4-13 to 50-4-17 , inclusive.

Last amended: 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

Source: official text