Section 10-41-55 - Receipt issued to personal representative--Certificate of no tax due. - South Dakota Statutes

10-41-55. Receipt issued to personal representative--Certificate of no tax due. The Department of Revenue and Regulation shall issue a receipt to the personal representative paying the tax. If no tax is due, the Department of Revenue and Regulation shall issue its certificate to that effect. The receipt or certificate may be sent to the personal representative by the usual and ordinary course of United States mail.

Source: SDC 1939, § 57.2307; SL 1983, ch 80, § 4; SL 2003, ch 272, § 82.