There is a newer version of the South Dakota Codified Laws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
§10-41-12 Reports and recommendations to Governor and Legislature.
SD Codified L § 10-41-12 (through 2011) What's This?
10-41-12. Reports and recommendations to Governor and Legislature. The Department of Revenue shall investigate the administration and operation of inheritance tax laws and make reports and recommendations thereof to the Governor and the Legislature as to it shall seem expedient, or as either the Governor or either house of the Legislature may by resolution require.
Source: SDC 1939, § 57.2201 (2); 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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