Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 40 - Imposition And Amount Of Inheritance Tax > Section 10-40-23.5 - Exemptions in § 10-40-23.4--Death of decedent during specified time period.

Section 10-40-23.5 - Exemptions in § 10-40-23.4--Death of decedent during specified time period.

10-40-23.5. Exemptions in § 10-40-23.4--Death of decedent during specified time period. The exemptions provided for in § 10-40-23.4 apply to any inheritance resulting from the death of any decedent during the time period specified.

Source: SL 1999, ch 54, § 2.