S.D. Codified Laws § 13-53-35 (2026)
Affect of paying taxes and voting on residence status.
SL 1996, ch 130 , § 13.
The fact that a person pays taxes and votes in the state does not in itself establish residence, but shall be considered as provided in § 13-53-34.
Source: SL 1996, ch 130 , § 13.