2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-27 Time of hearing on inheritance tax--Citation to parties--Service of citation.

10-41-27. Time of hearing on inheritance tax--Citation to parties--Service of citation. If the circuit court is not satisfied that no inheritance tax is due, or if a hearing has been demanded, the court shall appoint a time therefor, which shall be upon a regular appraisement day unless the court for the convenience of the parties shall otherwise order, and shall issue a citation to all parties in interest to appear at such hearing and be heard with reference to such tax. Such citation shall provide for service by mailing a copy thereof to the last known post office address of each party, to be served at least ten days before such hearing, and the clerk of courts shall make such service as directed and file proof in his office.

Source: SL 1915, ch 217, § 9; RC 1919, § 6838; SDC 1939, § 57.2304.