Section 10-41-64.1 - Waiver or compromise of interest in case of difficulty in identifying heirs. - South Dakota Statutes

10-41-64.1. Waiver or compromise of interest in case of difficulty in identifying heirs. If the inheritance tax has not been paid within one year after the date of death of the decedent and it appears to the satisfaction of the secretary of revenue and regulation that the failure to pay such tax within one year after the decedent's death is due to the difficulty or impossibility of identifying the heirs of the decedent, the secretary may waive or compromise the interest on such tax from the date when first accrued until such time as, in the judgment of the secretary, such cause is removed.

Source: SL 2000, ch 57, § 1; SL 2003, ch 272, § 82.