{"data":{"id":"us-sd/sdcl-10-46-61","jurisdiction":"us-sd","citation":"SDCL § 10-46-61","heading":"","body":"Repealed by SL 2001, ch 56, § 16.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-61","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3d240769c6cff14fed98bd1926c22565416a339d06a92f35c1b2599658fd323a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-60","next":"us-sd/sdcl-10-46-62"},"notice":"GroundRules: Original legal text. Not legal advice."}