There is a newer version of the South Dakota Codified Laws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
§10-41-72 Civil action for collection of tax.
SD Codified L § 10-41-72 (through 2011) What's This?
10-41-72. Civil action for collection of tax. In addition to any other remedy for the collection of inheritance taxes, the state may enforce its claim therefor and the lien thereof by an action at law or a suit in equity, in any court of competent jurisdiction within the proper county, against any person liable to pay the same and against any property subject to the lien thereof.
Source: SL 1915, ch 217, § 16; RC 1919, § 6852; SDC 1939, § 57.2506.
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