South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-31 — Transferred to § 10-6-110 . Last amended: 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. Source: official text