South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-37 — Transferred to § 10-6-148 . Last amended: 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. Source: official text