There is a newer version of the South Dakota Codified Laws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
§10-41-30 Appearance and evidence for state--Evidence received--Stenographic record and transcript.
SD Codified L § 10-41-30 (through 2011) What's This?
10-41-30. Appearance and evidence for state--Evidence received--Stenographic record and transcript. The attorney general, secretary of revenue or his deputy, and the state's attorney, or any of them, shall have the right to appear at such hearing for and on behalf of the state, to subpoena witnesses, and introduce evidence. Evidence upon all matters pertinent to the extent of the property of the decedent, the manner of the transfer thereof, and its value shall be received by the court. The court may upon demand of any party in interest require the testimony to be reduced to writing or appoint a competent stenographer for the taking of such testimony, and when so appointed such stenographer shall make and file in the case a transcript of all the evidence taken at such hearing.
Source: SDC 1939, § 57.2305; 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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