There is a newer version of the South Dakota Codified Laws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
§10-41-34 Circuit court determination final unless appealed--New appraisement on discovery of other assets.
SD Codified L § 10-41-34 (through 2011) What's This?
10-41-34. Circuit court determination final unless appealed--New appraisement on discovery of other assets. Unless an appeal is taken, the determination of the circuit court upon the amount of tax due shall be final as to all property described in the report or the findings of the court, except as provided in §§ 10-40-16 to 10-40-18, inclusive, but a new appraisement may be had in the court at any time upon the discovery of further assets of the estate.
Source: SL 1915, ch 217, § 11; SL 1918, ch 27, § 1; RC 1919, § 6840; SDC 1939, § 57.2306.
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