There is a newer version of the South Dakota Codified Laws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
§10-41-25 Demand by department for hearing on appraisement of estate.
SD Codified L § 10-41-25 (through 2011) What's This?
10-41-25. Demand by department for hearing on appraisement of estate. Upon the filing of the report by the personal representative or the filing of the application of the county treasurer provided for in § 10-41-22 or 10-41-23, the Department of Revenue may demand a hearing upon such appraisement by mailing a copy to the personal representative and filing such demand, with proof of mailing, with the clerk of courts.
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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