There is a newer version of the South Dakota Codified Laws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
§10-41-60 Tax payment provision required before transfer of property to nonresident trustee.
SD Codified L § 10-41-60 (through 2011) What's This?
10-41-60. Tax payment provision required before transfer of property to nonresident trustee. No property having its situs in this state embraced in any legacy or devise bequeathed or devised to a nonresident trustee, and situated or disposed of as described in § 10-41-58, shall be decreed or distributed by any court of this state to such nonresident trustee until he shall have compromised and paid the tax as provided for in that section, or in lieu thereof given a bond to the state as provided for therein.
Source: SL 1915, ch 217, § 22; RC 1919, § 6868; SDC 1939, § 57.2314.
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