Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 41 - Administration And Collection Of Inheritance Tax > Section 10-41-10 - Destruction of old reports and records.

Section 10-41-10 - Destruction of old reports and records.

10-41-10. Destruction of old reports and records. The secretary of revenue and regulation is authorized to destroy the inheritance tax reports and records of decedents who have been deceased for twelve years or more.

Source: SL 1955, ch 424; SDC Supp 1960, § 57.2509; SL 1967, ch 327; SL 2003, ch 272, § 82.