Section 10-41-81 - Tax and lien satisfied after twelve years. - South Dakota Statutes

10-41-81. Tax and lien satisfied after twelve years. Any inheritance tax due under the provisions of the inheritance tax law of the State of South Dakota from the estates of decedents who have been deceased for twelve years or more, is declared fully paid and any inheritance tax liens on property passed or transferred from the estates of such decedents are declared satisfied.

Source: SL 1955, ch 424; SDC Supp 1960, § 57.2509; SL 1967, ch 327.