Section 10-40A-2 - Estate tax imposed--Estates taxable. - South Dakota Statutes

10-40A-2. Estate tax imposed--Estates taxable. There is hereby imposed an estate tax upon all estates which are subject to the federal tax. The estate tax shall be upon the transfer of the estate of every decedent who, at the time of death, was a resident of this state or was a nonresident with tangible personal property or real property in this state.

Source: SL 1979, ch 81, § 2; SL 2001, ch 52, § 1.