{"data":{"id":"us-sd/sdcl-10-1-44.1","jurisdiction":"us-sd","citation":"SDCL § 10-1-44.1","heading":"","body":"10-1-44.1, 10-1-44.2. Repealed by SL 2002, ch 64, §§ 9, 10.","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-44.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d3b64c3b2c970d77f0f99e947fe0d3534373f2d539fa0637b7889e8c5021a815","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-44","next":"us-sd/sdcl-10-1-44.3"},"notice":"GroundRules: Original legal text. Not legal advice."}