South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-40 — Transferred to § 10-6-151 . Last amended: Source: SL 1899, ch 40 , § 3; RPolC 1903, § 2102; RC 1919, § 6719; SDC 1939, § 57.0344; SL 1989, ch. 82, § 41; SL 1992, ch 60 , § 2; SL 2021, ch 44 , §§ 36, 44. Source: official text