Section 10-40A-6 - Amounts of death taxes shown in inheritance tax reports. - South Dakota Statutes

10-40A-6. Amounts of death taxes shown in inheritance tax reports. Every personal representative of an estate upon which a federal tax is due shall state in the copy of the report filed with the revenue department which is required by §§ 10-41-17 and 10-41-40:
(1) The amount of death tax credit allowable to the estate; and
(2) The amount of death taxes imposed by any other state on any property included in the decedent's gross estate.

Source: SL 1979, ch 81, § 6.