Section 10-41-42.1 - Hearing on tax on waiver of notice. - South Dakota Statutes

10-41-42.1. Hearing on tax on waiver of notice. Notwithstanding the provisions of § 10-41-42, if the taxpayer or his attorney of record and the secretary of revenue and regulation or his deputy enter into a written stipulation waiving notice of hearing on determination of inheritance tax, then such matter may be brought on for hearing without notice or the order entered without hearing.

Source: SL 1971, ch 77; SL 2003, ch 272, § 82.