South Dakota 40A — Estate Tax
- 10-40A-1 — Definition of terms.
- 10-40A-2 — Estate tax imposed--Estates taxable.
- 10-40A-3 — Estate tax equal to federal death tax credit--Reduction for taxes imposed by otherstates.
- 10-40A-4 — Repealed.
- 10-40A-5 — Administration of estate tax.
- 10-40A-6 — Amounts of death taxes shown in inheritance tax reports.
- 10-40A-7 — Judicial determination of estate tax.
- 10-40A-8 — Modification of court order to increase estate tax.
- 10-40A-9 — Modification of court order to reduce estate tax.
- 10-40A-10 — Apportionment of estate tax among distributees of estate.