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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 40 - Imposition And Amount Of Inheritance Tax > Section 10-40-8 - Time of imposition of tax.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-40-8 - Time of imposition of tax.

10-40-8. Time of imposition of tax. The tax described in § 10-40-2 shall be imposed when any transferee person or corporation referred to in § 10-40-2 becomes beneficially entitled in possession or expectancy to any property or the income thereof, by any such transfer, whether made before or after the taking effect of this code.

Source: SL 1905, ch 54; SL 1913, ch 243; SL 1915, ch 217, § 1; RC 1919, § 6827; SDC 1939, § 57.2104.

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