STATE STATUTES & CODES

SOUTH DAKOTA STATUTES AND CODES

Chapter 41 - Administration And Collection Of Inheritance Tax

• Section 10-41-1 - General supervision by Department of Revenue and Regulation.
• Section 10-41-2 - Investigatory powers of Department of Revenue and Regulation.
• Section 10-41-3 - Secretary or deputy secretary in special charge of inheritance tax.
• Section 10-41-4 - Investigations and appearances before circuit court by department--Notice todepartment of hearings on inheritance taxes.
• Section 10-41-5 - Assistance to department by attorney general.
• Section 10-41-6 - Assistance to department by state's attorneys.
• Section 10-41-7 - Repealed.
• Section 10-41-8 - Inheritance tax forms and blanks--Distribution to county treasurers.
• Section 10-41-9 - Promulgation of rules.
• Section 10-41-10 - Destruction of old reports and records.
• Section 10-41-11 - Auditing of administrative expenses--Vouchers and warrants.
• Section 10-41-12 - Reports and recommendations to Governor and Legislature.
• Section 10-41-13 - Circuit court jurisdiction to determine inheritance tax questions--Exclusivejurisdiction retained by first court.
• Section 10-41-14 - Jurisdiction of inheritance tax questions on nonresident estates--Estates transferredin contemplation of death.
• Section 10-41-15 - Grant of administration for adjustment of inheritance tax--Determination withoutadministration.
• Section 10-41-16 - Circuit court to make appraisement--Appointment of appraisement days.
• Section 10-41-17 - Report required of personal representative--Time of filing--Contents--Confidentiality.
• Section 10-41-18 - Copy of report mailed to department--Department receipt filed with clerk.
• Section 10-41-19 - Complete report required for department receipt--Receipt required for decision.
• Section 10-41-20 - Extension of time for filing of inventory--Notice to department.
• Section 10-41-21 - Destruction of reports and inventories by county treasurer.
• Section 10-41-22 - Application by county treasurer for determination of inheritance tax in absence ofprobate--Information supplied by treasurer.
• Section 10-41-23 - Application by county treasurer for determination of tax on transfer in contemplationof death--Recording of application and application for probate.
• Section 10-41-24 - Legal assistance to county treasurer in inheritance tax matters.
• Section 10-41-25 - Demand by department for hearing on appraisement of estate.
• Section 10-41-26 - Determination of no inheritance tax due in absence of demand for hearing.
• Section 10-41-27 - Time of hearing on inheritance tax--Citation to parties--Service of citation.
• Section 10-41-28 - Hearing on value of taxable transfers--Adjournment to ascertain indebtedness--Probate procedure applicable.
• Section 10-41-29 - Personal representative to attend hearings and submit to examination.
• Section 10-41-30 - Appearance and evidence for state--Evidence received--Stenographic record andtranscript.
• Section 10-41-31 - Costs of state witnesses and stenographic record.
• Section 10-41-32 - Stipulation as to value of estate being probated--Approval by court.
• Section 10-41-33 - Findings and decree by court determining tax on transfers.
• Section 10-41-33.1 - Value of probate estate and tax liability to be sealed--Available to certain persons.
• Section 10-41-34 - Circuit court determination final unless appealed--New appraisement on discoveryof other assets.
• Section 10-41-35 - Repealed.
• Section 10-41-36 - Appeal to Supreme Court by estate or person interested.
• Sections 10-41-37, 10-41-38 - Appeal to Supreme Court by state. Notice and bond required on appeal
• Section 10-41-39 - Right to judicial determination of tax without probate--Waiver to transfer investmentsecurity--Investment security jointly owned by spouses.
• Section 10-41-40 - Application for judicial determination of tax--Information supplied--Notice tosecretary of revenue and regulation.
• Section 10-41-41 - Investigation and certificate of determination of tax by secretary.
• Section 10-41-42 - Hearing on taxability of property--Notice to secretary--Hearing without notice.
• Section 10-41-42.1 - Hearing on tax on waiver of notice.
• Section 10-41-43 - Hearing on certificate of no tax due.
• Section 10-41-44 - Reassessment in circuit court on fraudulent or erroneous appraisement--Referee.
• Section 10-41-45 - Original assessment superseded by reassessment--Enforcement of order.
• Section 10-41-46 - Reassessment without prejudice to party acting in good faith.
• Sections 10-41-47 to 10-41-49 - Repealed
• Section 10-41-50 - Application by foreign personal representative for determination of tax on propertywithin state.
• Section 10-41-51 - Affidavit by foreign personal representative as to property within state--Informationas to mortgages and debts.
• Section 10-41-52 - Additional information required of foreign personal representative by department.
• Section 10-41-53 - Verification of application and statements by foreign personal representative--Statements not binding on department.
• Section 10-41-54 - Determination and notice of tax due from nonresident estate.
• Section 10-41-55 - Receipt issued to personal representative--Certificate of no tax due.
• Section 10-41-56 - Agreement by department on tax due from nonresident estate--Presentation andpayment to state treasurer--Tax retained by state.
• Section 10-41-57 - Agreement with trustees of nonresident estate as to taxation of remainders andexpectant estates--Agreement not conclusive against beneficiary.
• Section 10-41-58 - Tax payment or agreement required before transfer of property in nonresident estate--Bond for payment of tax.
• Section 10-41-59 - Execution and filing of composition agreements.
• Section 10-41-60 - Tax payment provision required before transfer of property to nonresident trustee.
• Section 10-41-61 - Tax accrued on death--Time due and payable.
• Section 10-41-62 - Time of accrual of tax on contingent or conditional transfer.
• Section 10-41-63 - Interest on tax--Category B rate.
• Section 10-41-63.1 - Application of interest rates to taxes of existing estates.
• Section 10-41-64 - Waiver or compromise of interest in case of litigation.
• Section 10-41-64.1 - Waiver or compromise of interest in case of difficulty in identifying heirs.
• Section 10-41-65 - Deduction of tax from property transferred--Payment--Delivery of property notrequired until tax collected.
• Section 10-41-66 - Payment to department--Receipt.
• Section 10-41-67 - Apportionment of revenue between state and counties.
• Section 10-41-68 - Tax lien on property transferred.
• Section 10-41-69 - Recording of application for probate or application for tax determination--Notice topurchasers and encumbrancers of real property--Discharge of record.
• Section 10-41-70 - Tax liability of transferees, personal representatives and trustees.
• Section 10-41-71 - Enforcement of tax as claim against decedent's estate--Sale of property insatisfaction.
• Section 10-41-72 - Civil action for collection of tax.
• Section 10-41-73 - Repealed.
• Section 10-41-74 - Repealed.
• Sections 10-41-75, 10-41-76 - Repealed. Appeal to circuit court from determination on taxability of corporate stock--Hearing and decree
• Section 10-41-77 - Appeal to Supreme Court on corporate stock liability for tax.
• Section 10-41-78 - Tax payment required before order of complete settlement.
• Section 10-41-79 - Tax receipt required for order of complete settlement.
• Section 10-41-80 - Costs of proceedings paid from estate and charged to property transferred--Paymentby transferee or state--Lien to cover costs.
• Section 10-41-81 - Tax and lien satisfied after twelve years.
• Section 10-41-82 - Waiver or compromise of interest after ten years.
• Section 10-41-83 - Refund of erroneous payments.
• Section 10-41-84 - Time allowed to apply for refund.
• Section 10-41-85 - Annual appropriation for refunds.