South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-2 — Transferred to § 10-6-105 . Last amended: 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. Source: official text