There is a newer version of the South Dakota Codified Laws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
§10-41-26 Determination of no inheritance tax due in absence of demand for hearing.
SD Codified L § 10-41-26 (through 2011) What's This?
10-41-26. Determination of no inheritance tax due in absence of demand for hearing. If no hearing is demanded prior to the second regular appraisement day after the receipt of such report or application by the Department of Revenue, the circuit court, after examination of the personal representative and such other investigation as it deems necessary, may, if satisfied that no inheritance tax is due, enter its order to that effect.
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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