There is a newer version of the South Dakota Codified Laws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
§10-41-41 Investigation and certificate of determination of tax by secretary.
SD Codified L § 10-41-41 (through 2011) What's This?
10-41-41. Investigation and certificate of determination of tax by secretary. The secretary of revenue shall investigate the taxability of said property and shall file a certificate of his determination thereof with the circuit court where such proceeding is pending and mail a copy thereof to the applicant.
Source: SL 1941, ch 342; SL 1949, ch 415; SL 1953, ch 465; SDC Supp 1960, § 57.2328; 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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