Section 10-40A-9 - Modification of court order to reduce estate tax. - South Dakota Statutes

10-40A-9. Modification of court order to reduce estate tax. If the amount of the state death tax credit is later found to be less than the total amount of tax determined by an order of the circuit court which included the tax computed under this chapter, the court which made the order shall, upon petition of the personal representative or other persons liable for the tax, after notice to the secretary of revenue and regulation, modify it to fix the true amount of tax due under this chapter. The petition may be filed any time within six months after the federal tax has finally been determined.

Source: SL 1979, ch 81, § 11; SL 2003, ch 272, § 82.