State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-1710-41-17. Report required of personal representative--Time of filing--Contents--Confidentiality. Within nine months after the date of a decedent's death, the decedent's personal representative, or where none has been appointed, any person receiving property as a result of the death of a decedent shall make and return under oath to the clerk of the court that issued the letters, or if no letters were issued, to the Department of Revenue and Regulation, a full and detailed report upon forms prescribed by the Department of Revenue and Regulation as follows:
(1) Name and last residence of decedent;
(2) Date of death;
(3) Whether or not the decedent left a will;
(4) Name and post office address of personal representative or trustee;
(5) Name and post office address of surviving husband or wife, if any, and the age of such surviving husband or wife at the date of decedent's death;
(6) If testate, name and post office address of each beneficiary in the will;
(7) Relationship of each beneficiary to the testator;
(8) If intestate, name and post office address of each heir at law;
(9) Relationship of each heir at law to the decedent;
(10) Inventory of all property of the decedent, located within or without the state, including any property transferred in contemplation of death or which the personal representative, or where none has been appointed, any person receiving property as a result of the death of a decedent may have reason to believe was so transferred, together with the value of each item of property, except property outside the state, and as to that property the gross value of the whole of such property;
(11) Whether or not the property passes in possession and enjoyment in fee, for life or for a term of years, with a copy of any will, deed, or instrument of transfer and such other information as the Department of Revenue and Regulation may require.
Upon request of the Department of Revenue and Regulation, the personal representative, or where none has been appointed, any person receiving property as a result of the death of a decedent shall furnish the department with such further information as the department may require. Any personal representative, or where none has been appointed, any person receiving property as a result of the death of a decedent failing to file this report and pay the tax imposed by chapter 10-40 prior to distribution is subject to a civil penalty in the amount of five hundred dollars or one hundred percent of the inheritance tax due by reason of the death of the decedent, whichever is less. This penalty applies only if it is ultimately determined that there was inheritance tax due. Upon request of the person filing the report, the report and report information are confidential and may not be disclosed except by order of the circuit court or in accordance with §§ 10-1-28.4 and 10-1-28.5. However, the report and report information is freely accessible to employees of abstractors licensed pursuant to chapter 36-13, employees and agents of title insurance companies licensed pursuant to chapter 58-25, attorneys who are licensed to practice pursuant to chapter 16-16 and who are representing a client, relatives of the decedent within the third degree of kinship, the spouse of the decedent, joint tenants of the decedent, any beneficiary of the will of the decedent, any intestate heirs of the decedent which relationship shall be established by sworn affidavit, and such other persons as may be ordered by a circuit court.
Source: SDC 1939, § 57.2301; SL 1980, ch 90; SL 1982, ch 105, § 1; SL 1993, ch 76, § 2; SL 1995, ch 64; SL 2003, ch 272, § 82.
