There is a newer version of the South Dakota Codified Laws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
§10-41-56 Agreement by department on tax due from nonresident estate--Presentation and payment to state treasurer--Tax retained by state.
SD Codified L § 10-41-56 (through 2011) What's This?
10-41-56. Agreement by department on tax due from nonresident estate--Presentation and payment to state treasurer--Tax retained by state. The Department of Revenue in case of the estate of a nonresident decedent whose estate has not been probated in this state, shall have power to agree upon the amount of the tax due upon any transfer, and the person paying such tax may present such agreement to the state treasurer and, upon payment of the amount fixed in such agreement, shall be discharged from further liability under the provisions of this chapter and chapter 10-40. In such case the state shall retain the whole of such tax.
Source: SDC 1939, § 57.2310; 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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