There is a newer version of the South Dakota Codified Laws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
§10-41-33 Findings and decree by court determining tax on transfers.
SD Codified L § 10-41-33 (through 2011) What's This?
10-41-33. Findings and decree by court determining tax on transfers. The court shall make specific findings, which shall be binding for inheritance tax purposes only except as hereinafter provided, upon all of the facts necessary in order to compute and determine the amount of tax due upon any transfer, from any heir, devisee, grantee, or donee, and determine the amount due from each person and enter its decree accordingly.
Source: SL 1915, ch 217, § 10; RC 1919, § 6839; SDC 1939, § 57.2305.
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