There is a newer version of the South Dakota Codified Laws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
§10-41-6 Assistance to department by state's attorneys.
SD Codified L § 10-41-6 (through 2011) What's This?
10-41-6. Assistance to department by state's attorneys. The state's attorney of any county in which an estate is being probated or investigated, upon request of the attorney general or the Department of Revenue, unless disqualified by reason of his relation to the decedent or any adverse interest, must appear for the state at hearings upon inheritance tax matters before the circuit court in his county and shall assist the Department of Revenue in the conduct of such hearings and make such reports and investigations as may be required of him by the Department of Revenue in such cases.
Source: SDC 1939, § 57.2201 (9); 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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