There is a newer version of the South Dakota Codified Laws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.
SD Codified L § 10-41-1 (through 2011) What's This?
10-41-1. General supervision by Department of Revenue. The Department of Revenue shall have general charge and supervision of the collection of inheritance tax, and among others shall have the jurisdiction, powers, and duties set forth in §§ 10-41-2 to 10-41-12, inclusive.
Source: SDC 1939, § 57.2201; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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