State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-10

10-41-10. Destruction of old reports and records. The secretary of revenue and regulation is authorized to destroy the inheritance tax reports and records of decedents who have been deceased for twelve years or more.

Source: SL 1955, ch 424; SDC Supp 1960, § 57.2509; SL 1967, ch 327; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-10

10-41-10. Destruction of old reports and records. The secretary of revenue and regulation is authorized to destroy the inheritance tax reports and records of decedents who have been deceased for twelve years or more.

Source: SL 1955, ch 424; SDC Supp 1960, § 57.2509; SL 1967, ch 327; SL 2003, ch 272, § 82.