There is a newer version of the South Dakota Codified Laws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
§10-41-5 Assistance to department by attorney general.
SD Codified L § 10-41-5 (through 2011) What's This?
10-41-5. Assistance to department by attorney general. The attorney general and his assistants shall be legal advisers of the Department of Revenue in all inheritance tax matters, and shall appear for the state in all suits and litigation in such matters, except upon hearings therein before the circuit court, and shall appear there when requested by the Department of Revenue.
Source: SDC 1939, § 57.2201 (8); 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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