Section 10-41-14 - Jurisdiction of inheritance tax questions on nonresident estates--Estates transferredin contemplation of death. - South Dakota Statutes

10-41-14. Jurisdiction of inheritance tax questions on nonresident estates--Estates transferred in contemplation of death. The jurisdiction of circuit courts shall extend to all questions relating to the determination and adjustment of inheritance taxes in the estates of nonresidents in which it does not otherwise appear necessary for regular administration to be had therein; and shall extend to the determination and adjustment of inheritance taxes upon the estate of a deceased person which has been transferred in contemplation of death.

Source: SL 1915, ch 217, § 4; RC 1919, § 6833; SDC 1939, § 57.2202.