{"data":{"id":"us-sd/sdcl-10-59-1","jurisdiction":"us-sd","citation":"SDCL § 10-59-1","heading":"Application.","body":"The provisions of this chapter may only apply to proceedings commenced under this chapter concerning the taxes, the fees, the surcharges, or the persons subject to the taxes, fees, or surcharges imposed by, or any civil or criminal investigation authorized by, chapters 10-33A, 10-39, 10-39A, 10-39B, 10-43, 10-45, 10-45D, 10-46, 10-46A, 10-46B, 10-46E, 10-47B, 10-50C, 10-52, 10-52A, 10-52B, 10-62, 32-3, 32-3A, 32-5, 32-5B, 32-6B, 32-9, 32-10, 34-45, and 34A-13, and §§ 10-50-61, 49-31-51, and 50-4-13 to 50-4-17, inclusive.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"37103469468de11ca18c4fa11e004c11167f0217c4d246d128f09ecb32844e8e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-58-13","next":"us-sd/sdcl-10-59-2"},"notice":"GroundRules: Original legal text. Not legal advice."}