There is a newer version of the South Dakota Codified Laws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
§10-41-85 Annual appropriation for refunds.
SD Codified L § 10-41-85 (through 2011) What's This?
10-41-85. Annual appropriation for refunds. There is annually appropriated from any funds in the state treasury, not otherwise appropriated, such amount as shall be necessary to make the refunds provided for in § 10-41-83.
Source: SL 1915, ch 217, § 19; RC 1919, § 6855; SDC 1939, § 57.2507.
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