There is a newer version of the South Dakota Codified Laws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
§10-41-31 Costs of state witnesses and stenographic record.
SD Codified L § 10-41-31 (through 2011) What's This?
10-41-31. Costs of state witnesses and stenographic record. The state shall pay the cost of procuring its witnesses, but the same may be taxed as part of the costs of the proceedings. Stenographer's fees at the hearing shall be paid by the party demanding the taking and transcribing of the testimony, and the same may in the discretion of the court be taxed as part of the costs of the proceedings.
Source: SL 1915, ch 217, § 13; RC 1919, § 6849; SDC 1939, § 57.2325.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.