Section 10-41-22 - Application by county treasurer for determination of inheritance tax in absence ofprobate--Information supplied by treasurer. - South-dakota Statutes

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10-41-22. Application by county treasurer for determination of inheritance tax in absence of probate--Information supplied by treasurer. In all cases where no application for probate of an estate is made within three months after the death of the decedent, and the county treasurer has reason to believe an inheritance tax is due the state, it shall be his duty to make application to the circuit court for determination of such inheritance tax. In making the application above provided for, the county treasurer shall give the information required to be reported by the personal representative in § 10-41-17, and shall forthwith mail a copy thereof to the Department of Revenue and Regulation.

Source: SDC 1939, § 57.2302; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-22

10-41-22. Application by county treasurer for determination of inheritance tax in absence of probate--Information supplied by treasurer. In all cases where no application for probate of an estate is made within three months after the death of the decedent, and the county treasurer has reason to believe an inheritance tax is due the state, it shall be his duty to make application to the circuit court for determination of such inheritance tax. In making the application above provided for, the county treasurer shall give the information required to be reported by the personal representative in § 10-41-17, and shall forthwith mail a copy thereof to the Department of Revenue and Regulation.

Source: SDC 1939, § 57.2302; SL 2003, ch 272, § 82.

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State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-22

10-41-22. Application by county treasurer for determination of inheritance tax in absence of probate--Information supplied by treasurer. In all cases where no application for probate of an estate is made within three months after the death of the decedent, and the county treasurer has reason to believe an inheritance tax is due the state, it shall be his duty to make application to the circuit court for determination of such inheritance tax. In making the application above provided for, the county treasurer shall give the information required to be reported by the personal representative in § 10-41-17, and shall forthwith mail a copy thereof to the Department of Revenue and Regulation.

Source: SDC 1939, § 57.2302; SL 2003, ch 272, § 82.