There is a newer version of the South Dakota Codified Laws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
§10-41-68 Tax lien on property transferred.
SD Codified L § 10-41-68 (through 2011) What's This?
10-41-68. Tax lien on property transferred. The tax imposed by chapter 10-40 shall be and remain a lien upon the property passed or transferred until paid, except where the transfer is by deed or grant in the hands of a bona fide purchaser or encumbrancer without notice or except where the court having jurisdiction over the proceeding shall authorize the waiver of such lien.
Source: SL 1915, ch 217, § 2; RC 1919, § 6828; SDC 1939, § 57.2505; SL 1980, ch 91.
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