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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 41 - Administration And Collection Of Inheritance Tax > Section 10-41-32 - Stipulation as to value of estate being probated--Approval by court.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-41-32 - Stipulation as to value of estate being probated--Approval by court.

10-41-32. Stipulation as to value of estate being probated--Approval by court. The Department of Revenue and Regulation shall have power to stipulate as to the value of any property where the estate is being probated, and any such stipulation when approved by the court shall be of the same force and effect as a decree to the same effect made by the court.

Source: SDC 1939, § 57.2303; SL 2003, ch 272, § 82.

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