State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-40a > Statute-10-40a-7

10-40A-7. Judicial determination of estate tax. Any tax due under this chapter shall be judicially determined by the circuit court at the same time as the inheritance tax due under § 10-40-2 is determined.

Source: SL 1979, ch 81, § 7.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-40a > Statute-10-40a-7

10-40A-7. Judicial determination of estate tax. Any tax due under this chapter shall be judicially determined by the circuit court at the same time as the inheritance tax due under § 10-40-2 is determined.

Source: SL 1979, ch 81, § 7.