There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
- §10-41-1 General supervision by Department of Revenue.
- §10-41-2 Investigatory powers of Department of Revenue.
- §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 to department 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- §10-41-7 Repealed.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--Exclusive jurisdiction retained by first court.
- §10-41-14 Jurisdiction of inheritance tax questions on nonresident estates--Estates transferred in contemplation of death.
- §10-41-15 Grant of administration for adjustment of inheritance tax--Determination without administration.
- §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 of probate--Information supplied by treasurer.
- §10-41-23 Application by county treasurer for determination of tax on transfer in contemplation of 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 and transcript.
- §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 discovery of 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 investment security--Investment security jointly owned by spouses.
- §10-41-40 Application for judicial determination of tax--Information supplied--Notice to secretary.
- §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 property within state.
- §10-41-51 Affidavit by foreign personal representative as to property within state--Information as 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 and payment to state treasurer--Tax retained by state.
- §10-41-57 Agreement with trustees of nonresident estate as to taxation of remainders and expectant 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 not required 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 to purchasers 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 in satisfaction.
- §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--Hearing and 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--Payment by 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.
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