2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-76 Appeal to circuit court from determination on taxability of corporate stock--Hearing and decree.

10-41-76. Appeal to circuit court from determination on taxability of corporate stock--Hearing and decree. Any person aggrieved by the determination of the Department of Revenue in any matter provided for in § 10-41-74, may within thirty days thereafter appeal to the circuit court for the county in which the decedent was a resident by filing with the Department of Revenue a notice of appeal; and thereafter and within thirty days, the Department of Revenue shall transmit the original papers and records to the clerk of the circuit court to which such appeal has been taken. Upon twenty days' notice by either party the matter may be brought on for hearing and determination by the court. The court may determine any and all questions of law and fact and may by decree direct the correction, amendment or modification of any determination made by the Department of Revenue. On such hearing either party may introduce the testimony of witnesses and other evidence, in the same manner and subject to the same rules which govern in civil actions.

Source: SDC 1939, § 57.2309; SL 1959, ch 437; SL 1972, ch 65, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.