Section 10-41-82 - Waiver or compromise of interest after ten years. - South Dakota Statutes

10-41-82. Waiver or compromise of interest after ten years. The secretary of revenue and regulation shall have power to compromise the interest on all claims of the state for inheritance taxes, where he shall deem it to be in the interests of justice in cases where the person whose estate is involved has been deceased for a period of ten years, or where the transfer, concerning which it is claimed there was a tax due, was made more than ten years prior to such compromise, and in such compromises waive, on behalf of the state, any part of the interest thereon, in whole or in part.

Source: SL 1945, ch 341; SDC Supp 1960, § 57.2508; SL 2003, ch 272, § 82.