There is a newer version of the South Dakota Codified Laws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
§10-41-71 Enforcement of tax as claim against decedent's estate--Sale of property in satisfaction.
SD Codified L § 10-41-71 (through 2011) What's This?
10-41-71. Enforcement of tax as claim against decedent's estate--Sale of property in satisfaction. Such inheritance tax may be enforced in the circuit court in the same manner provided for the enforcement of a claim against the estate of a decedent, except that no claim need be presented by the state therefor, and the tax shall be collected from the portion of the estate to which any person is entitled as an inheritance, devise, bequest, legacy, grant, or gift.
The property of the estate, or any part thereof chargeable with the payment of any such tax, may be sold in satisfaction thereof as provided for the sale of the assets of an estate to pay the debts of the decedent.
Source: SL 1915, ch 217, § 15; RC 1919, § 6851; SDC 1939, § 57.2502.
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