There is a newer version of the South Dakota Codified Laws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
§10-41-79 Tax receipt required for order of complete settlement.
SD Codified L § 10-41-79 (through 2011) What's This?
10-41-79. Tax receipt required for order of complete settlement. No personal representative is entitled to an order of complete settlement pursuant to § 29A-3-1001, in the course of settling an estate in which a tax may become due under the provisions of this chapter and chapter 10-40, until the personal representative produces a receipt from the Department of Revenue.
Source: SDC 1939, § 57.2503; SL 1983, ch 80, § 8; SL 1995, ch 167, § 92; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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.
