2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-33.1 Value of probate estate and tax liability to be sealed--Available to certain persons.

10-41-33.1. Value of probate estate and tax liability to be sealed--Available to certain persons. Upon request of the person filing the report described in § 10-41-17, the stipulation of the value of any property of the estate as described in § 10-41-32 and the decree of the court as described in § 10-41-33, shall be sealed and may not be disclosed except by order of the court. However, the stipulation and decree shall be available to abstractors or employees of abstractors licensed pursuant to chapter 36-13, employees and agents of title insurance companies licensed pursuant to chapter 58-25, attorneys who are licensed to practice law pursuant to chapter 16-16 and who are representing a client, relatives of the decedent within the third degree of kinship, the spouse of the decedent, joint tenants of the decedent, any intestate heirs of the decedent which relationship shall be established by sworn affidavit, and such other interested persons as the court may order upon a showing of the need therefor.

Source: SL 1999, ch 55, § 1.