Section 10-41-33 - Findings and decree by court determining tax on transfers.
10-41-33. Findings and decree by court determining tax on transfers. The court shall make specific findings, which shall be binding for inheritance tax purposes only except as hereinafter provided, upon all of the facts necessary in order to compute and determine the amount of tax due upon any transfer, from any heir, devisee, grantee, or donee, and determine the amount due from each person and enter its decree accordingly.
Source: SL 1915, ch 217, § 10; RC 1919, § 6839; SDC 1939, § 57.2305.