There is a newer version of the South Dakota Codified Laws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
§10-41-81 Tax and lien satisfied after twelve years.
SD Codified L § 10-41-81 (through 2011) What's This?
10-41-81. Tax and lien satisfied after twelve years. Any inheritance tax due under the provisions of the inheritance tax law of the State of South Dakota from the estates of decedents who have been deceased for twelve years or more, is declared fully paid and any inheritance tax liens on property passed or transferred from the estates of such decedents are declared satisfied.
Source: SL 1955, ch 424; SDC Supp 1960, § 57.2509; SL 1967, ch 327.
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.
