There is a newer version of the South Dakota Codified Laws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
§10-41-32 Stipulation as to value of estate being probated--Approval by court.
SD Codified L § 10-41-32 (through 2011) What's This?
10-41-32. Stipulation as to value of estate being probated--Approval by court. The Department of Revenue shall have power to stipulate as to the value of any property where the estate is being probated, and any such stipulation when approved by the court shall be of the same force and effect as a decree to the same effect made by the court.
Source: SDC 1939, § 57.2303; 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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