{"data":{"id":"us-sd/sdcl-10-1-42","jurisdiction":"us-sd","citation":"SDCL § 10-1-42","heading":"","body":"Repealed by SL 1982, ch 86, § 1.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-42","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"771c6ca2f8de5b2db0734fc9caeb8b7e86f823c6415a9983767a963949f01902","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-41","next":"us-sd/sdcl-10-1-43"},"notice":"GroundRules: Original legal text. Not legal advice."}