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2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-46 Reassessment without prejudice to party acting in good faith.


SD Codified L § 10-41-46 (through 2011) What's This?

10-41-46. Reassessment without prejudice to party acting in good faith. Such reassessment, however, shall be without prejudice to any personal representative, or bona fide purchaser or encumbrancer of any property of the estate, who in good faith has acted upon the order or decree of determination made by the original court.

Source: SL 1915, ch 217, § 14; RC 1919, § 6850; SDC 1939, § 57.2324.

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