Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 40A - Estate Tax > Section 10-40A-10 - Apportionment of estate tax among distributees of estate.

Section 10-40A-10 - Apportionment of estate tax among distributees of estate.

10-40A-10. Apportionment of estate tax among distributees of estate. The tax due under this chapter shall be apportioned as provided in § 29A-3-916, and all of the provisions of § 29A-3-916 shall be applicable to the tax due under this chapter.

Source: SL 1979, ch 81, § 8.