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SOUTH DAKOTA STATUTES AND CODES
Chapter 40 - Imposition And Amount Of Inheritance Tax
- Section 10-40-1 - Definition of terms.
- Section 10-40-2 - Tax imposed--Transfers subject to tax.
- Section 10-40-3 - Contemplation of death presumed where instrument delivered on or after death.
- Section 10-40-4 - Personal property of nonresident exempt if state of residence does not tax SouthDakota residents--Tangible personal property excepted.
- Section 10-40-5 - Personal property of nonresident exempt if state of residence grants reciprocalexemption--Tangible personal property excepted.
- Section 10-40-6 - Jurisdictions to which reciprocal exemptions extend.
- Section 10-40-7 - Uniformity of interpretation of reciprocal exemptions.
- Section 10-40-8 - Time of imposition of tax.
- Section 10-40-9 - Taxation of property held jointly by husband and wife.
- Section 10-40-10 - Taxation of property held jointly other than by husband and wife.
- Section 10-40-11 - Joint property provisions retroactive.
- Section 10-40-12 - Exercise of power of appointment as taxable transfer--Failure to exercise power.
- Section 10-40-13 - Taxation of transfer in trust.
- Section 10-40-14 - Valuation of estates dependent on lives in being.
- Section 10-40-15 - Valuation of estate subject to divestiture by act of legatee or devisee.
- Section 10-40-16 - Contingent and conditional transfers taxed at highest possible rate--Return ofoverpayment on happening of contingency taxed at lower rate--Exception.
- Section 10-40-16.1 - Residuary trust for spouse taxed as life estate.
- Section 10-40-17 - Valuation of estate subject to contingency--Return of overpayment on happening ofcontingency.
- Section 10-40-18 - Contingent transfer taxed when transferee comes into possession.
- Section 10-40-19 - Removal of charge against estate taxed as transfer from original donor.
- Section 10-40-20 - Estates in expectancy taxed at full value on coming into possession.
- Section 10-40-21 - Primary rates of tax.
- Section 10-40-22 - Increased rates of tax on large estates.
- Section 10-40-23 - Personal, charitable and educational exemptions from tax.
- Section 10-40-23.1 - Spousal transfers exempt from tax.
- Section 10-40-23.2 - Exempt spousal transfer subject to tax when transferred at death.
- Section 10-40-23.3 - Relationship determining tax rate on spousal transfer.
- Section 10-40-23.4 - Inheritance tax exemption for lineal issue--Revised.
- Section 10-40-23.5 - Exemptions in § 10-40-23.4--Death of decedent during specified time period.
- Section 10-40-24 - Repealed.
- Section 10-40-25 - Exemptions exclusive.
- Section 10-40-26 - Valuation of property transferred--Debts and expenses of administration deducted.
- Section 10-40-27 - Homestead deduction not allowed.
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