There is a newer version of the South Dakota Codified Laws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
§10-41-38 Notice and bond required on appeal.
SD Codified L § 10-41-38 (through 2011) What's This?
10-41-38. Notice and bond required on appeal. When the appeal is taken by the state, it shall only be necessary to file in the matter a notice of appeal. When the appeal is taken by the personal representative, or other person interested in the estate, such appellant shall furnish a bond with securities to be approved by the court in an amount to be fixed by the court, conditioned that the appeal will be prosecuted with diligence, that the appellant will pay any and all costs adjudged against him or the estate on such appeal, and will pay all taxes adjudged to be due by the appellate court.
Source: SL 1915, ch 217, § 11; SL 1918, ch 27, § 1; RC 1919, § 6840; SDC 1939, § 57.2306.
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