Section 10-40A-8 - Modification of court order to increase estate tax. - South Dakota Statutes

10-40A-8. Modification of court order to increase estate tax. If the amount of the state death tax credit is later found to exceed the total amount of tax as determined by an order of the circuit court, the court which made the order shall, upon petition of the secretary after notice to the persons chargeable with any increased tax, modify it to fix the true amount of additional tax due under this chapter. The secretary of revenue's petition for modification may be filed at any time within six months after he has received knowledge that the federal tax has been finally determined.

Source: SL 1979, ch 81, § 10.