South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-39 — Transferred to § 10-6-150 . Last amended: Source: PolC 1877, ch 28, § 26; SL 1881, ch 118 , § 2; SL 1883, ch 98 , § 1; CL 1887, § 1582; RPolC 1903, § 2101; RC 1919, § 6718; SDC 1939, § 57.0344; SL 2021, ch 44 , § 44. Source: official text