South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-44 — Transferred to § 10-6-153 . Last amended: Source: SDC 1939, § 57.0345; SL 1951, ch 436 ; SL 1969, ch 262 , § 3; SL 1979, ch 66 , § 5; SL 1989, ch 82 , § 41; SL 1991, ch 84 ; SL 1994, ch 74 , § 2; SL 2001, ch 49 , § 2; SL 2021, ch 44 , §§ 38, 44. Source: official text