There is a newer version of the South Dakota Codified Laws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
§10-41-42.1 Hearing on tax on waiver of notice.
SD Codified L § 10-41-42.1 (through 2011) What's This?
10-41-42.1. Hearing on tax on waiver of notice. Notwithstanding the provisions of § 10-41-42, if the taxpayer or his attorney of record and the secretary of revenue or his deputy enter into a written stipulation waiving notice of hearing on determination of inheritance tax, then such matter may be brought on for hearing without notice or the order entered without hearing.
Source: SL 1971, ch 77; 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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