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South Dakota Laws > Title 10 > Chapter 41 - Administration And Collection Of Inheritance Tax

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§ 10-41-1	General supervision by Department of Revenue and Regulation
§ 10-41-2	Investigatory powers of Department of Revenue and Regulation
§ 10-41-3	Secretary or deputy secretary in special charge of inheritance tax
§ 10-41-4	Investigations and appearances before circuit court by department--Notice to department of hearings on inheritance taxes
§ 10-41-5	Assistance to department by attorney general
§ 10-41-6	Assistance to department by state's attorneys
§ 10-41-8	Inheritance tax forms and blanks--Distribution to county treasurers
§ 10-41-9	Promulgation of rules
§ 10-41-10	Destruction of old reports and records
§ 10-41-11	Auditing of administrative expenses--Vouchers and warrants
§ 10-41-12	Reports and recommendations to Governor and Legislature
§ 10-41-13	Circuit court jurisdiction to determine inheritance tax questions--Exclusive jurisdiction retained by first court
§ 10-41-14	Jurisdiction of inheritance tax questions on nonresident estates--Estates transferred in contemplation of death
§ 10-41-15	Grant of administration for adjustment of inheritance tax--Determination without administration
§ 10-41-16	Circuit court to make appraisement--Appointment of appraisement days
§ 10-41-17	Report required of personal representative--Time of filing--Contents--Confidentiality
§ 10-41-18	Copy of report mailed to department--Department receipt filed with clerk
§ 10-41-19	Complete report required for department receipt--Receipt required for decision
§ 10-41-20	Extension of time for filing of inventory--Notice to department
§ 10-41-21	Destruction of reports and inventories by county treasurer
§ 10-41-22	Application by county treasurer for determination of inheritance tax in absence of probate--Information supplied by treasurer
§ 10-41-23	Application by county treasurer for determination of tax on transfer in contemplation of death--Recording of application and application for probate
§ 10-41-24	Legal assistance to county treasurer in inheritance tax matters
§ 10-41-25	Demand by department for hearing on appraisement of estate
§ 10-41-26	Determination of no inheritance tax due in absence of demand for hearing
§ 10-41-27	Time of hearing on inheritance tax--Citation to parties--Service of citation
§ 10-41-28	Hearing on value of taxable transfers--Adjournment to ascertain indebtedness--Probate procedure applicable
§ 10-41-29	Personal representative to attend hearings and submit to examination
§ 10-41-30	Appearance and evidence for state--Evidence received--Stenographic record and transcript
§ 10-41-31	Costs of state witnesses and stenographic record
§ 10-41-32	Stipulation as to value of estate being probated--Approval by court
§ 10-41-33	Findings and decree by court determining tax on transfers
§ 10-41-33.1	Value of probate estate and tax liability to be sealed--Available to certain persons
§ 10-41-34	Circuit court determination final unless appealed--New appraisement on discovery of other assets
§ 10-41-36	Appeal to Supreme Court by estate or person interested
§ 10-41-37	Appeal to Supreme Court by state
§ 10-41-38	Notice and bond required on appeal
§ 10-41-39	Right to judicial determination of tax without probate--Waiver to transfer investment security--Investment security jointly owned by spouses
§ 10-41-40	Application for judicial determination of tax--Information supplied--Notice to secretary of revenue and regulation
§ 10-41-41	Investigation and certificate of determination of tax by secretary
§ 10-41-42	Hearing on taxability of property--Notice to secretary--Hearing without notice
§ 10-41-42.1	Hearing on tax on waiver of notice
§ 10-41-43	Hearing on certificate of no tax due
§ 10-41-44	Reassessment in circuit court on fraudulent or erroneous appraisement--Referee
§ 10-41-45	Original assessment superseded by reassessment--Enforcement of order
§ 10-41-46	Reassessment without prejudice to party acting in good faith
§ 10-41-50	Application by foreign personal representative for determination of tax on property within state
§ 10-41-51	Affidavit by foreign personal representative as to property within state--Information as to mortgages and debts
§ 10-41-52	Additional information required of foreign personal representative by department
§ 10-41-53	Verification of application and statements by foreign personal representative--Statements not binding on department
§ 10-41-54	Determination and notice of tax due from nonresident estate
§ 10-41-55	Receipt issued to personal representative--Certificate of no tax due
§ 10-41-56	Agreement by department on tax due from nonresident estate--Presentation and payment to state treasurer--Tax retained by state
§ 10-41-57	Agreement with trustees of nonresident estate as to taxation of remainders and expectant estates--Agreement not conclusive against beneficiary
§ 10-41-58	Tax payment or agreement required before transfer of property in nonresident estate--Bond for payment of tax
§ 10-41-59	Execution and filing of composition agreements
§ 10-41-60	Tax payment provision required before transfer of property to nonresident trustee
§ 10-41-61	Tax accrued on death--Time due and payable
§ 10-41-62	Time of accrual of tax on contingent or conditional transfer
§ 10-41-63	Interest on tax--Category B rate
§ 10-41-63.1	Application of interest rates to taxes of existing estates
§ 10-41-64	Waiver or compromise of interest in case of litigation
§ 10-41-64.1	Waiver or compromise of interest in case of difficulty in identifying heirs
§ 10-41-65	Deduction of tax from property transferred--Payment--Delivery of property not required until tax collected
§ 10-41-66	Payment to department--Receipt
§ 10-41-67	Apportionment of revenue between state and counties
§ 10-41-68	Tax lien on property transferred
§ 10-41-69	Recording of application for probate or application for tax determination--Notice to purchasers and encumbrancers of real property--Discharge of record
§ 10-41-70	Tax liability of transferees, personal representatives and trustees
§ 10-41-71	Enforcement of tax as claim against decedent's estate--Sale of property in satisfaction
§ 10-41-72	Civil action for collection of tax
§ 10-41-76	Appeal to circuit court from determination on taxability of corporate stock--Hearing and decree
§ 10-41-77	Appeal to Supreme Court on corporate stock liability for tax
§ 10-41-78	Tax payment required before order of complete settlement
§ 10-41-79	Tax receipt required for order of complete settlement
§ 10-41-80	Costs of proceedings paid from estate and charged to property transferred--Payment by transferee or state--Lien to cover costs
§ 10-41-81	Tax and lien satisfied after twelve years
§ 10-41-82	Waiver or compromise of interest after ten years
§ 10-41-83	Refund of erroneous payments
§ 10-41-84	Time allowed to apply for refund
§ 10-41-85	Annual appropriation for refunds

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Estate and Gift Taxes

South Dakota Laws > Title 10 > Chapter 41 - Administration And Collection Of Inheritance Tax

South Dakota Laws > Title 10 > Chapter 41 - Administration And Collection Of Inheritance Tax

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