Section 10-41-79 - Tax receipt required for order of complete settlement.
10-41-79. Tax receipt required for order of complete settlement. No personal representative is entitled to an order of complete settlement pursuant to § 29A-3-1001, in the course of settling an estate in which a tax may become due under the provisions of this chapter and chapter 10-40, until the personal representative produces a receipt from the Department of Revenue and Regulation.
Source: SDC 1939, § 57.2503; SL 1983, ch 80, § 8; SL 1995, ch 167, § 92; SL 2003, ch 272, § 82.