Estate and Gift Taxes 

South Dakota Laws > Title 10 > Chapter 41 > § 10-41-13 - Circuit court jurisdiction to determine inheritance tax questions--Exclusive jurisdiction retained by first court

The circuit court having jurisdiction to grant letters testamentary or of administration upon the estate of a decedent whose property is chargeable with any tax under this chapter and chapter 10-40, or to issue ancillary letters thereon or any part thereof, shall have jurisdiction to hear and determine all questions relating to inheritance taxes arising under the provisions of said chapters, and to do any act in relation thereto which is authorized by law to be done by such court in other matters or proceedings coming within its jurisdiction; and if two or more courts shall be entitled to exercise any such jurisdiction, the court first acquiring jurisdiction hereunder shall retain the same to the exclusion of every other court.

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