South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-43 — Transferred to § 10-6-152 . Last amended: Source: SL 1951, ch 460 ; SDC Supp 1960, § 57.0352; SL 1989, ch. 82, § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44 , §§ 37, 44. Source: official text