Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 41 - Administration And Collection Of Inheritance Tax > Section 10-41-78 - Tax payment required before order of complete settlement.

Section 10-41-78 - Tax payment required before order of complete settlement.

10-41-78. Tax payment required before order of complete settlement. Before the circuit court issues an order of complete settlement pursuant to § 29A-3-1001, the court shall satisfy itself that all inheritance taxes due from the estate have been duly determined and are fully paid.

Source: SL 1915, ch 217, § 17; RC 1919, § 6853; SDC 1939, § 57.2502; SL 1995, ch 167, § 91.