Section 10-41-54 - Determination and notice of tax due from nonresident estate. - South Dakota Statutes

10-41-54. Determination and notice of tax due from nonresident estate. The Department of Revenue and Regulation shall determine with reasonable dispatch, from the information so furnished and such other information as it may acquire, the amount of inheritance tax, if any, due to the state and notify the person making the application under § 10-41-50 of the amount thereof claimed to be due.

Source: SDC 1939, § 57.2307; SL 2003, ch 272, § 82.