There is a newer version of the South Dakota Codified Laws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
§10-41-53 Verification of application and statements by foreign personal representative--Statements not binding on department.
SD Codified L § 10-41-53 (through 2011) What's This?
10-41-53. Verification of application and statements by foreign personal representative--Statements not binding on department. Such application and statements shall be subscribed and sworn to by the personal representative of such nonresident decedent, or some other person having knowledge of the facts therein set forth. The statements in such affidavits as to value or otherwise shall not be binding upon the Department of Revenue in case it believes the same to be incorrect in any respect.
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.
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