2011 South Dakota Code
Title 10 TAXATION
Chapter 40. Imposition And Amount Of Inheritance Tax
§10-40-22 Increased rates of tax on large estates.
10-40-22. Increased rates of tax on large estates. The rates in § 10-40-21 are for convenience termed primary rates. When the amount of the clear value of such property or interest exceeds fifteen thousand dollars, the rate of tax upon the excess shall be as follows:
(1) Upon all excess of fifteen thousand dollars and up to fifty thousand dollars, two and one-half times the primary rate;
(2) Upon all in excess of fifty thousand dollars and up to one hundred thousand dollars, four times the primary rate;
(3) Upon all in excess of one hundred thousand dollars, five times the primary rate.
Source: SL 1915, ch 217, § 3b; RC 1919, § 6831; SL 1919, ch 108; SDC 1939, § 57.2403; SL 1980, ch 89, § 4.
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