South Dakota § 10-59-1 Application.

South Dakota Statutes

§ 10-59-1 — Application.

South Dakota § 10-59-1

Title 10TAXATION

Ch. 10-57UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

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Bluebook

S.D. Codified Laws § 10-59-1 (2026).

Text

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 , 10-39 A, 10-39 B, 10-43 , 10-45 , 10-45 D, 10-46 , 10-46 A, 10-46 B, 10-46 E, 10-47B , 10-50C , 10-52 , 10-52 A, 10-62 , 32-3 , 32-3 A, 32-5 , 32-5 B, 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.

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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 , 10-39 A, 10-39 B, 10-43 , 10-45 , 10-45 D, 10-46 , 10-46 A, 10-46 B, 10-46 E, 10-47B , 10-50C , 10-52 , 10-52 A, 10-62 , 32-3 , 32-3 A, 32-5 , 32-5 B, 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.

Legislative History

SL 1986, ch 111, § 1; SL 1989, ch 121; SL 1990, ch 99, § 1; SL 1991, ch 105, § 12; SL 1994, ch 241, § 2; SL 1995, ch 71, § 187; SL 1999, ch 61, § 1; SL 2000, ch 68, § 1; SL 2002, ch 63, § 15; SL 2002, ch 65, § 9; SL 2002, ch 68, § 15; SL 2004, ch 100, § 1; SL 2006, ch 58, § 13, eff. Apr. 1, 2006; SL 2011, ch 63, § 1; SL 2012, ch 188, § 27; SL 2017, ch 65, § 12; SL 2021, ch 52, § 16, eff. Jan. 1, 2022; SL 2022, ch 66, § 14; SL 2023, ch 37, § 1.