{"data":{"id":"us-sd/sdcl-1-47-1","jurisdiction":"us-sd","citation":"SDCL § 1-47-1","heading":"","body":"Repealed by SL 2011, ch 1 (Ex. Ord. 11-1), § 109, eff. Apr. 12, 2011.","path":["TITLE 1. STATE AFFAIRS AND GOVERNMENT","CHAPTER 1-47. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/1-47-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6c7cf27ec5f83b042ec67b50de920fca111c18f01c5a491ef6b566a6ea9b33bb","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-1-46a-5","next":"us-sd/sdcl-1-47-1.1"},"notice":"GroundRules: Original legal text. Not legal advice."}