There is a newer version of the South Dakota Codified Laws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
§10-41-54 Determination and notice of tax due from nonresident estate.
SD Codified L § 10-41-54 (through 2011) What's This?
10-41-54. Determination and notice of tax due from nonresident estate. The Department of Revenue shall determine with reasonable dispatch, from the information so furnished and such other information as it may acquire, the amount of inheritance tax, if any, due to the state and notify the person making the application under § 10-41-50 of the amount thereof claimed to be due.
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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