There is a newer version of the South Dakota Codified Laws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
§10-41-55 Receipt issued to personal representative--Certificate of no tax due.
SD Codified L § 10-41-55 (through 2011) What's This?
10-41-55. Receipt issued to personal representative--Certificate of no tax due. The Department of Revenue shall issue a receipt to the personal representative paying the tax. If no tax is due, the Department of Revenue shall issue its certificate to that effect. The receipt or certificate may be sent to the personal representative by the usual and ordinary course of United States mail.
Source: SDC 1939, § 57.2307; SL 1983, ch 80, § 4; 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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