2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-9 Promulgation of rules.
10-41-9. Promulgation of rules. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:
(1) The procedure for filing a tax return and payment of the tax;
(2) The procedure for valuation of stocks, bonds and other assets;
(3) The procedure for determining debts and expenses that may be deducted from an estate;
(4) The procedure for determining the application of the tax and exemptions; and
(5) The procedure for issuing its waiver and consent to transfer.
Source: SDC 1939, § 57.2201 (3); SL 1987, ch 82, § 18; SL 1992, ch 88, § 9; 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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