There is a newer version of the South Dakota Codified Laws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
§10-41-64 Waiver or compromise of interest in case of litigation.
SD Codified L § 10-41-64 (through 2011) What's This?
10-41-64. Waiver or compromise of interest in case of litigation. In any case where the inheritance tax has not been paid within one year after the date of death by reason of litigation involving the property of the estate, and it shall appear to the satisfaction of the secretary of revenue that the inability or failure to determine such tax within one year after decedent's death is due to such cause, the said secretary of revenue may, in his discretion, waive or compromise the interest on such tax from the date when first accrued until such time as, in the judgment of the secretary, such disability or cause is removed.
Source: SDC 1939, § 57.2504 as added by SL 1949, ch 417; 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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