{"data":{"id":"us-sd/sdcl-1-47-8","jurisdiction":"us-sd","citation":"SDCL § 1-47-8","heading":"","body":"Repealed by SL 2017, ch 231 (Ex. Ord. 17-2), § 22, eff. Apr. 13, 2017.","path":["TITLE 1. STATE AFFAIRS AND GOVERNMENT","CHAPTER 1-47. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/1-47-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"53b3ae3f90983df7081eb04050208e483a13fa0c5a28a029372bcd00833fac43","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-1-47-7","next":"us-sd/sdcl-1-47-9"},"notice":"GroundRules: Original legal text. Not legal advice."}