There is a newer version of the South Dakota Codified Laws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
§10-41-59 Execution and filing of composition agreements.
SD Codified L § 10-41-59 (through 2011) What's This?
10-41-59. Execution and filing of composition agreements. Composition agreements under the provisions of this chapter shall be executed either in duplicate or triplicate as the case may require, one of which shall be filed in the probate court in the county in which the tax is to be paid, if the estate is being probated in this state, one with the Department of Revenue, and one shall be delivered to the person paying the tax thereunder.
Source: SDC 1939, § 57.2312; 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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