Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 41 - Administration And Collection Of Inheritance Tax > Section 10-41-61 - Tax accrued on death--Time due and payable.

Section 10-41-61 - Tax accrued on death--Time due and payable.

10-41-61. Tax accrued on death--Time due and payable. All inheritance taxes imposed by this code shall take effect and accrue upon the death of the decedent, and shall be due and payable as soon as the amount thereof shall be determined as provided in this chapter.

Source: SL 1915, ch 217, § 5; RC 1919, § 6834; SDC 1939, § 57.2501.