Section 10-41-26 - Determination of no inheritance tax due in absence of demand for hearing. - South Dakota Statutes

10-41-26. Determination of no inheritance tax due in absence of demand for hearing. If no hearing is demanded prior to the second regular appraisement day after the receipt of such report or application by the Department of Revenue and Regulation, the circuit court, after examination of the personal representative and such other investigation as it deems necessary, may, if satisfied that no inheritance tax is due, enter its order to that effect.

Source: SDC 1939, § 57.2304; SL 2003, ch 272, § 82.