South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-51 — Transferred to § 10-6-156 . Last amended: Source: SL 1990, ch 71 , § 8; 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 , § 44. Source: official text