There is a newer version of the South Dakota Codified Laws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
§10-41-16 Circuit court to make appraisement--Appointment of appraisement days.
SD Codified L § 10-41-16 (through 2011) What's This?
10-41-16. Circuit court to make appraisement--Appointment of appraisement days. It shall be the duty of the circuit court to make the appraisement for inheritance taxes provided in §§ 10-41-25 to 10-41-28, inclusive. Upon the application of the Department of Revenue, the circuit court for each county shall appoint at least four days each year, one in each quarter, as regular days for the appraisement of estates for inheritance taxes.
Source: SDC 1939, § 57.2304; 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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