South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-33 — Transferred to § 10-6-119 . Last amended: 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. Source: official text