South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-50 — Transferred to § 10-6-154 . Last amended: Source: SL 1988, ch 88 ; SL 1989, ch 88 , § 1; SL 1993, ch 86 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2012, ch 61 , § 1; SL 2020, ch 40 , § 1; SL 2021, ch 44 , §§ 39, 44. Source: official text