South Dakota 41 — Administration And Collection Of Inheritance Tax
- 10-41-1 — General supervision by Department of Revenue and Regulation.
- 10-41-2 — Investigatory powers of Department of Revenue and Regulation.
- 10-41-3 — Secretary or deputy secretary in special charge of inheritance tax.
- 10-41-4 — Investigations and appearances before circuit court by department--Notice todepartment of hearings on inheritance taxes.
- 10-41-5 — Assistance to department by attorney general.
- 10-41-6 — Assistance to department by state's attorneys.
- 10-41-7 — Repealed.
- 10-41-8 — Inheritance tax forms and blanks--Distribution to county treasurers.
- 10-41-9 — Promulgation of rules.
- 10-41-10 — Destruction of old reports and records.
- 10-41-11 — Auditing of administrative expenses--Vouchers and warrants.
- 10-41-12 — Reports and recommendations to Governor and Legislature.
- 10-41-13 — Circuit court jurisdiction to determine inheritance tax questions--Exclusivejurisdiction retained by first court.
- 10-41-14 — Jurisdiction of inheritance tax questions on nonresident estates--Estates transferredin contemplation of death.
- 10-41-15 — Grant of administration for adjustment of inheritance tax--Determination withoutadministration.
- 10-41-16 — Circuit court to make appraisement--Appointment of appraisement days.
- 10-41-17 — Report required of personal representative--Time of filing--Contents--Confidentiality.
- 10-41-18 — Copy of report mailed to department--Department receipt filed with clerk.
- 10-41-19 — Complete report required for department receipt--Receipt required for decision.
- 10-41-20 — Extension of time for filing of inventory--Notice to department.
- 10-41-21 — Destruction of reports and inventories by county treasurer.
- 10-41-22 — Application by county treasurer for determination of inheritance tax in absence ofprobate--Information supplied by treasurer.
- 10-41-23 — Application by county treasurer for determination of tax on transfer in contemplationof death--Recording of application and application for probate.
- 10-41-24 — Legal assistance to county treasurer in inheritance tax matters.
- 10-41-25 — Demand by department for hearing on appraisement of estate.
- 10-41-26 — Determination of no inheritance tax due in absence of demand for hearing.
- 10-41-27 — Time of hearing on inheritance tax--Citation to parties--Service of citation.
- 10-41-28 — Hearing on value of taxable transfers--Adjournment to ascertain indebtedness--Probate procedure applicable.
- 10-41-29 — Personal representative to attend hearings and submit to examination.
- 10-41-30 — Appearance and evidence for state--Evidence received--Stenographic record andtranscript.
- 10-41-31 — Costs of state witnesses and stenographic record.
- 10-41-32 — Stipulation as to value of estate being probated--Approval by court.
- 10-41-33 — Findings and decree by court determining tax on transfers.
- 10-41-33.1 — Value of probate estate and tax liability to be sealed--Available to certain persons.
- 10-41-34 — Circuit court determination final unless appealed--New appraisement on discoveryof other assets.
- 10-41-35 — Repealed.
- 10-41-36 — Appeal to Supreme Court by estate or person interested.
- 10-41-37 — Appeal to Supreme Court by state.
- 10-41-38 — Notice and bond required on appeal.
- 10-41-39 — Right to judicial determination of tax without probate--Waiver to transfer investmentsecurity--Investment security jointly owned by spouses.
- 10-41-40 — Application for judicial determination of tax--Information supplied--Notice tosecretary of revenue and regulation.
- 10-41-41 — Investigation and certificate of determination of tax by secretary.
- 10-41-42 — Hearing on taxability of property--Notice to secretary--Hearing without notice.
- 10-41-42.1 — Hearing on tax on waiver of notice.
- 10-41-43 — Hearing on certificate of no tax due.
- 10-41-44 — Reassessment in circuit court on fraudulent or erroneous appraisement--Referee.
- 10-41-45 — Original assessment superseded by reassessment--Enforcement of order.
- 10-41-46 — Reassessment without prejudice to party acting in good faith.
- 10-41-47 — to 10-41-49. Repealed.
- 10-41-50 — Application by foreign personal representative for determination of tax on propertywithin state.
- 10-41-51 — Affidavit by foreign personal representative as to property within state--Informationas to mortgages and debts.
- 10-41-52 — Additional information required of foreign personal representative by department.
- 10-41-53 — Verification of application and statements by foreign personal representative--Statements not binding on department.
- 10-41-54 — Determination and notice of tax due from nonresident estate.
- 10-41-55 — Receipt issued to personal representative--Certificate of no tax due.
- 10-41-56 — Agreement by department on tax due from nonresident estate--Presentation andpayment to state treasurer--Tax retained by state.
- 10-41-57 — Agreement with trustees of nonresident estate as to taxation of remainders andexpectant estates--Agreement not conclusive against beneficiary.
- 10-41-58 — Tax payment or agreement required before transfer of property in nonresident estate--Bond for payment of tax.
- 10-41-59 — Execution and filing of composition agreements.
- 10-41-60 — Tax payment provision required before transfer of property to nonresident trustee.
- 10-41-61 — Tax accrued on death--Time due and payable.
- 10-41-62 — Time of accrual of tax on contingent or conditional transfer.
- 10-41-63 — Interest on tax--Category B rate.
- 10-41-63.1 — Application of interest rates to taxes of existing estates.
- 10-41-64 — Waiver or compromise of interest in case of litigation.
- 10-41-64.1 — Waiver or compromise of interest in case of difficulty in identifying heirs.
- 10-41-65 — Deduction of tax from property transferred--Payment--Delivery of property notrequired until tax collected.
- 10-41-66 — Payment to department--Receipt.
- 10-41-67 — Apportionment of revenue between state and counties.
- 10-41-68 — Tax lien on property transferred.
- 10-41-69 — Recording of application for probate or application for tax determination--Notice topurchasers and encumbrancers of real property--Discharge of record.
- 10-41-70 — Tax liability of transferees, personal representatives and trustees.
- 10-41-71 — Enforcement of tax as claim against decedent's estate--Sale of property insatisfaction.
- 10-41-72 — Civil action for collection of tax.
- 10-41-73 — Repealed.
- 10-41-74 — Repealed.
- 10-41-75 — Repealed.
- 10-41-76 — Appeal to circuit court from determination on taxability of corporate stock--Hearingand decree.
- 10-41-77 — Appeal to Supreme Court on corporate stock liability for tax.
- 10-41-78 — Tax payment required before order of complete settlement.
- 10-41-79 — Tax receipt required for order of complete settlement.
- 10-41-80 — Costs of proceedings paid from estate and charged to property transferred--Paymentby transferee or state--Lien to cover costs.
- 10-41-81 — Tax and lien satisfied after twelve years.
- 10-41-82 — Waiver or compromise of interest after ten years.
- 10-41-83 — Refund of erroneous payments.
- 10-41-84 — Time allowed to apply for refund.
- 10-41-85 — Annual appropriation for refunds.
- 10-41-86 — to 10-41-89. Repealed.