South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-75 — Transferred to § 10-6-155 . Last amended: Source: SL 2007, ch 46 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44 , §§ 40, 44. Source: official text