Section 10-41-50 - Application by foreign personal representative for determination of tax on propertywithin state. - South-dakota Statutes

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10-41-50. Application by foreign personal representative for determination of tax on property within state. Every foreign personal representative of the estate of a nonresident decedent having property within this state, or within its jurisdiction, in which no ancillary probate proceedings are instituted in the circuit courts of this state for the purpose of probating such estate, shall within ninety days after the issuing of letters testamentary or letters of administration, as the case may be in the foreign state, make application to the Department of Revenue and Regulation of this state for the determination of whether there is an inheritance tax due to this state on account of the transfer of the nonresident decedent's property.

Source: SDC 1939, § 57.2307; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-50

10-41-50. Application by foreign personal representative for determination of tax on property within state. Every foreign personal representative of the estate of a nonresident decedent having property within this state, or within its jurisdiction, in which no ancillary probate proceedings are instituted in the circuit courts of this state for the purpose of probating such estate, shall within ninety days after the issuing of letters testamentary or letters of administration, as the case may be in the foreign state, make application to the Department of Revenue and Regulation of this state for the determination of whether there is an inheritance tax due to this state on account of the transfer of the nonresident decedent's property.

Source: SDC 1939, § 57.2307; SL 2003, ch 272, § 82.

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State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-50

10-41-50. Application by foreign personal representative for determination of tax on property within state. Every foreign personal representative of the estate of a nonresident decedent having property within this state, or within its jurisdiction, in which no ancillary probate proceedings are instituted in the circuit courts of this state for the purpose of probating such estate, shall within ninety days after the issuing of letters testamentary or letters of administration, as the case may be in the foreign state, make application to the Department of Revenue and Regulation of this state for the determination of whether there is an inheritance tax due to this state on account of the transfer of the nonresident decedent's property.

Source: SDC 1939, § 57.2307; SL 2003, ch 272, § 82.