Section 10-41-56 - Agreement by department on tax due from nonresident estate--Presentation andpayment to state treasurer--Tax retained by state. - South-dakota Statutes

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-56

10-41-56. Agreement by department on tax due from nonresident estate--Presentation and payment to state treasurer--Tax retained by state. The Department of Revenue and Regulation in case of the estate of a nonresident decedent whose estate has not been probated in this state, shall have power to agree upon the amount of the tax due upon any transfer, and the person paying such tax may present such agreement to the state treasurer and, upon payment of the amount fixed in such agreement, shall be discharged from further liability under the provisions of this chapter and chapter 10-40. In such case the state shall retain the whole of such tax.

Source: SDC 1939, § 57.2310; SL 2003, ch 272, § 82.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-56

10-41-56. Agreement by department on tax due from nonresident estate--Presentation and payment to state treasurer--Tax retained by state. The Department of Revenue and Regulation in case of the estate of a nonresident decedent whose estate has not been probated in this state, shall have power to agree upon the amount of the tax due upon any transfer, and the person paying such tax may present such agreement to the state treasurer and, upon payment of the amount fixed in such agreement, shall be discharged from further liability under the provisions of this chapter and chapter 10-40. In such case the state shall retain the whole of such tax.

Source: SDC 1939, § 57.2310; SL 2003, ch 272, § 82.

State Codes and Statutes

Back To Homepage

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-41 > Statute-10-41-56

10-41-56. Agreement by department on tax due from nonresident estate--Presentation and payment to state treasurer--Tax retained by state. The Department of Revenue and Regulation in case of the estate of a nonresident decedent whose estate has not been probated in this state, shall have power to agree upon the amount of the tax due upon any transfer, and the person paying such tax may present such agreement to the state treasurer and, upon payment of the amount fixed in such agreement, shall be discharged from further liability under the provisions of this chapter and chapter 10-40. In such case the state shall retain the whole of such tax.

Source: SDC 1939, § 57.2310; SL 2003, ch 272, § 82.