State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-42-1

10-41-42.1. Hearing on tax on waiver of notice. Notwithstanding the provisions of § 10-41-42, if the taxpayer or his attorney of record and the secretary of revenue and regulation or his deputy enter into a written stipulation waiving notice of hearing on determination of inheritance tax, then such matter may be brought on for hearing without notice or the order entered without hearing.

Source: SL 1971, ch 77; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-42-1

10-41-42.1. Hearing on tax on waiver of notice. Notwithstanding the provisions of § 10-41-42, if the taxpayer or his attorney of record and the secretary of revenue and regulation or his deputy enter into a written stipulation waiving notice of hearing on determination of inheritance tax, then such matter may be brought on for hearing without notice or the order entered without hearing.

Source: SL 1971, ch 77; SL 2003, ch 272, § 82.