South Dakota 40 — Imposition And Amount Of Inheritance Tax
- 10-40-1 — Definition of terms.
- 10-40-2 — Tax imposed--Transfers subject to tax.
- 10-40-3 — Contemplation of death presumed where instrument delivered on or after death.
- 10-40-4 — Personal property of nonresident exempt if state of residence does not tax SouthDakota residents--Tangible personal property excepted.
- 10-40-5 — Personal property of nonresident exempt if state of residence grants reciprocalexemption--Tangible personal property excepted.
- 10-40-6 — Jurisdictions to which reciprocal exemptions extend.
- 10-40-7 — Uniformity of interpretation of reciprocal exemptions.
- 10-40-8 — Time of imposition of tax.
- 10-40-9 — Taxation of property held jointly by husband and wife.
- 10-40-10 — Taxation of property held jointly other than by husband and wife.
- 10-40-11 — Joint property provisions retroactive.
- 10-40-12 — Exercise of power of appointment as taxable transfer--Failure to exercise power.
- 10-40-13 — Taxation of transfer in trust.
- 10-40-14 — Valuation of estates dependent on lives in being.
- 10-40-15 — Valuation of estate subject to divestiture by act of legatee or devisee.
- 10-40-16 — Contingent and conditional transfers taxed at highest possible rate--Return ofoverpayment on happening of contingency taxed at lower rate--Exception.
- 10-40-16.1 — Residuary trust for spouse taxed as life estate.
- 10-40-17 — Valuation of estate subject to contingency--Return of overpayment on happening ofcontingency.
- 10-40-18 — Contingent transfer taxed when transferee comes into possession.
- 10-40-19 — Removal of charge against estate taxed as transfer from original donor.
- 10-40-20 — Estates in expectancy taxed at full value on coming into possession.
- 10-40-21 — Primary rates of tax.
- 10-40-22 — Increased rates of tax on large estates.
- 10-40-23 — Personal, charitable and educational exemptions from tax.
- 10-40-23.1 — Spousal transfers exempt from tax.
- 10-40-23.2 — Exempt spousal transfer subject to tax when transferred at death.
- 10-40-23.3 — Relationship determining tax rate on spousal transfer.
- 10-40-23.4 — Inheritance tax exemption for lineal issue--Revised.
- 10-40-23.5 — Exemptions in § 10-40-23.4--Death of decedent during specified time period.
- 10-40-24 — Repealed.
- 10-40-25 — Exemptions exclusive.
- 10-40-26 — Valuation of property transferred--Debts and expenses of administration deducted.
- 10-40-27 — Homestead deduction not allowed.
- 10-40-28 — Federal estate tax deduction not allowed.