There is a newer version of the South Dakota Codified Laws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
§10-41-82 Waiver or compromise of interest after ten years.
SD Codified L § 10-41-82 (through 2011) What's This?
10-41-82. Waiver or compromise of interest after ten years. The secretary of revenue shall have power to compromise the interest on all claims of the state for inheritance taxes, where he shall deem it to be in the interests of justice in cases where the person whose estate is involved has been deceased for a period of ten years, or where the transfer, concerning which it is claimed there was a tax due, was made more than ten years prior to such compromise, and in such compromises waive, on behalf of the state, any part of the interest thereon, in whole or in part.
Source: SL 1945, ch 341; SDC Supp 1960, § 57.2508; 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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