There is a newer version of the South Dakota Codified Laws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
§10-41-15 Grant of administration for adjustment of inheritance tax--Determination without administration.
SD Codified L § 10-41-15 (through 2011) What's This?
10-41-15. Grant of administration for adjustment of inheritance tax--Determination without administration. In the exercise of its jurisdiction the circuit court may grant such general or special administration as may be necessary for the adjustment and payment of the inheritance taxes provided by law or it may proceed, without administration proceedings, directly by citation or stipulation issued to or with the parties in interest to determine and adjust the inheritance tax due from any estate.
Source: SL 1915, ch 217, § 4; RC 1919, § 6833; SDC 1939, § 57.2202.
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