2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-51 Affidavit by foreign personal representative as to property within state--Information as to mortgages and debts.

10-41-51. Affidavit by foreign personal representative as to property within state--Information as to mortgages and debts. Such applicant shall furnish to the Department of Revenue with his application an affidavit setting forth a description of the property owned by such decedent at the time of his death, and being within this state or within its jurisdiction, and the value thereof as of the date of the nonresident decedent's death. If such property consists in whole or in part of mortgages secured upon real or personal property situated within this state, such list shall enumerate each mortgage separately, stating the name and post office address of the mortgagor, the county in which the mortgaged property is situated, the date of the execution of the mortgage, the amount for which such mortgage is given, the rate of interest, and the amount due on such mortgage at the date of death of the decedent, and in addition, if such mortgage is on real property, the legal description of the same shall be given, the county in which the mortgage is recorded, the date when recorded, and the book and page where recorded within such county. If such property consists in whole or in part of a debt or debts evidenced in any other manner than by mortgages secured on real or personal property, such list shall contain the name of the debtor, the amount of the debt as of the date of the death of the decedent, and the nature of the debt.

Source: SDC 1939, § 57.2307; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.