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.
10-40-24      Repealed.
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.