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South Dakota Laws > Title 10 > Chapter 40 - Imposition And Amount Of Inheritance Tax

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§ 10-40-1	Definition of terms
§ 10-40-2	Tax imposed--Transfers subject to tax
§ 10-40-3	Contemplation of death presumed where instrument delivered on or after death
§ 10-40-4	Personal property of nonresident exempt if state of residence does not tax South Dakota residents--Tangible personal property excepted
§ 10-40-5	Personal property of nonresident exempt if state of residence grants reciprocal exemption--Tangible personal property excepted
§ 10-40-6	Jurisdictions to which reciprocal exemptions extend
§ 10-40-7	Uniformity of interpretation of reciprocal exemptions
§ 10-40-8	Time of imposition of tax
§ 10-40-9	Taxation of property held jointly by husband and wife
§ 10-40-10	Taxation of property held jointly other than by husband and wife
§ 10-40-11	Joint property provisions retroactive
§ 10-40-12	Exercise of power of appointment as taxable transfer--Failure to exercise power
§ 10-40-13	Taxation of transfer in trust
§ 10-40-14	Valuation of estates dependent on lives in being
§ 10-40-15	Valuation of estate subject to divestiture by act of legatee or devisee
§ 10-40-16	Contingent and conditional transfers taxed at highest possible rate--Return of overpayment on happening of contingency taxed at lower rate--Exception
§ 10-40-16.1	Residuary trust for spouse taxed as life estate
§ 10-40-17	Valuation of estate subject to contingency--Return of overpayment on happening of contingency
§ 10-40-18	Contingent transfer taxed when transferee comes into possession
§ 10-40-19	Removal of charge against estate taxed as transfer from original donor
§ 10-40-20	Estates in expectancy taxed at full value on coming into possession
§ 10-40-21	Primary rates of tax
§ 10-40-22	Increased rates of tax on large estates
§ 10-40-23	Personal, charitable and educational exemptions from tax
§ 10-40-23.1	Spousal transfers exempt from tax
§ 10-40-23.2	Exempt spousal transfer subject to tax when transferred at death
§ 10-40-23.3	Relationship determining tax rate on spousal transfer
§ 10-40-23.4	Inheritance tax exemption for lineal issue--Revised
§ 10-40-23.5	Exemptions in § 10-40-23.4--Death of decedent during specified time period
§ 10-40-25	Exemptions exclusive
§ 10-40-26	Valuation of property transferred--Debts and expenses of administration deducted
§ 10-40-27	Homestead deduction not allowed
§ 10-40-28	Federal estate tax deduction not allowed

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LawServer - Laws, Legal Information & Lawyers

South Dakota Laws > Title 10 > Chapter 40 - Imposition And Amount Of Inheritance Tax

South Dakota Laws > Title 10 > Chapter 40 - Imposition And Amount Of Inheritance Tax

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