There is a newer version of the South Dakota Codified Laws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
§10-41-77 Appeal to Supreme Court on corporate stock liability for tax.
SD Codified L § 10-41-77 (through 2011) What's This?
10-41-77. Appeal to Supreme Court on corporate stock liability for tax. The Department of Revenue for and on behalf of the state and any person aggrieved by the decree of the circuit court may appeal from any such decree within the time and in the manner now provided by law for taking of appeals from judgments in civil actions, except no undertaking shall be required when the appeal is taken on behalf of the state.
Source: SDC 1939, § 57.2309; SL 1959, ch 437; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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