State of South Dakota

South Dakota Legislature

South Dakota Codified Laws

 
10-40A ESTATE TAX
CHAPTER 10-40A

ESTATE TAX

10-40A-1      Definition of terms.
10-40A-2      Estate tax imposed--Estates taxable.
10-40A-3      Estate tax equal to federal death tax credit--Reduction for taxes imposed by other states.
10-40A-4      Repealed.
10-40A-5      Administration of estate tax.
10-40A-6      Amounts of death taxes shown in inheritance tax reports.
10-40A-7      Judicial determination of estate tax.
10-40A-8      Modification of court order to increase estate tax.
10-40A-9      Modification of court order to reduce estate tax.
10-40A-10      Apportionment of estate tax among distributees of estate.
10-40A-11      Construction of certain instruments to refer to certain federal estate tax and generation-skipping transfer tax laws.
10-40A-12      Proceedings to determine decedent's intent--Time limit.
10-40A-12.1      Proceedings to determine decedent's intent--Time limit--Powers of court--Burden of proof.
10-40A-12.2      Agreement determining decedent's intent--Court proceedings.
10-40A-13      Applicability of §§ 10-40A-11 to 10-40A-12.2.


Title 10
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