2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-23 Application by county treasurer for determination of tax on transfer in contemplation of death--Recording of application and application for probate.

10-41-23. Application by county treasurer for determination of tax on transfer in contemplation of death--Recording of application and application for probate. If the treasurer of any county shall have reason to believe that any real or personal property in his county has been transferred in contemplation of death and an inheritance tax thereon is due the state, it shall be his duty forthwith to make application to the circuit court to have the inheritance tax against such property determined, and to file for record a certified copy of such application with the register of deeds of each county where any of the real property so transferred is located. If application has been made to probate the estate of a decedent in such a case, and such application describes the real property so conveyed, he may record a certified copy of such application in like manner. No fee shall be charged by the clerk for such certified copy of application nor by the register of deeds for recording the same.

Source: SL 1915, ch 217, § 8; RC 1919, § 6837; SDC 1939, § 57.2302.