Section 10-41-4 - Investigations and appearances before circuit court by department--Notice todepartment of hearings on inheritance taxes. - South Dakota Statutes

10-41-4. Investigations and appearances before circuit court by department--Notice to department of hearings on inheritance taxes. The secretary of revenue and regulation or deputy secretary in special charge of inheritance taxation shall gather information and make investigations concerning the estates of decedents from which inheritance taxes may be due or he or any representative of the Department of Revenue and Regulation may appear for the state before the circuit court at any hearing for the appraisement and determination of inheritance taxes and no such hearing shall be had without notice to the Department of Revenue and Regulation. The right of representatives of the Department of Revenue and Regulation to appear at hearings on inheritance tax matters shall not in any manner be construed to limit the general powers of supervision and administration of inheritance taxation given to the Department of Revenue and Regulation hereunder or by other law.

Source: SDC 1939, § 57.2201 (7); SL 2003, ch 272, § 82.