There is a newer version of the South Dakota Codified Laws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
§10-41-70 Tax liability of transferees, personal representatives and trustees.
SD Codified L § 10-41-70 (through 2011) What's This?
10-41-70. Tax liability of transferees, personal representatives and trustees. The person to whom the property passes or is transferred and all personal representatives, and the trustees of every estate shall be liable for any and all such taxes until the same shall have been paid as in this chapter directed.
Source: SL 1915, ch 217, § 2; RC 1919, § 6828; SDC 1939, § 57.2505.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
