There is a newer version of the South Dakota Codified Laws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
§10-41-20 Extension of time for filing of inventory--Notice to department.
SD Codified L § 10-41-20 (through 2011) What's This?
10-41-20. Extension of time for filing of inventory--Notice to department. Whenever by reason of the complicated nature of the estate, or by reason of the confused condition of the decedent's affairs, it is impracticable for the personal representative to file with the clerk of courts a full, complete, and itemized inventory of the property in the estate within the time required, the circuit court may on application extend the time for filing the same and the clerk shall notify the Department of Revenue of such extended time.
Source: SDC 1939, § 57.2301; 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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