State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-40a > Statute-10-40a-5

10-40A-5. Administration of estate tax. The tax imposed under this chapter shall be collected, administered and enforced in the same manner as the inheritance tax imposed by § 10-40-2.

Source: SL 1979, ch 81, § 9.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-40a > Statute-10-40a-5

10-40A-5. Administration of estate tax. The tax imposed under this chapter shall be collected, administered and enforced in the same manner as the inheritance tax imposed by § 10-40-2.

Source: SL 1979, ch 81, § 9.