There is a newer version of the South Dakota Codified Laws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
§10-41-28 Hearing on value of taxable transfers--Adjournment to ascertain indebtedness--Probate procedure applicable.
SD Codified L § 10-41-28 (through 2011) What's This?
10-41-28. Hearing on value of taxable transfers--Adjournment to ascertain indebtedness--Probate procedure applicable. At such hearing the court shall investigate the extent and value of all property, the transfer of which may have become taxable under the provisions of this code. If it is necessary that the indebtedness chargeable against the estate be determined in order to compute the extent and value of the property transferred to any person from whom an inheritance tax is due, the hearing may be adjourned until such indebtedness is ascertained. Such hearing shall be had and all questions of fact determined in the same manner as provided by law for the determination of any question of fact in the probate courts of this state.
Source: SL 1915, ch 217, § 10; RC 1919, § 6839; SDC 1939, § 57.2305.
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