South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-8 — Transferred to § 10-6-108 . Last amended: Source: SL 1955, ch 422 , § 24; SL 1957, ch 477 , § 13; SDC Supp 1960, § 57.03A13; SL 1992, ch 80 , § 35; SL 2021, ch 44 , §§ 5, 44. Source: official text