Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 41 - Administration And Collection Of Inheritance Tax > Section 10-41-12 - Reports and recommendations to Governor and Legislature.

Section 10-41-12 - Reports and recommendations to Governor and Legislature.

10-41-12. Reports and recommendations to Governor and Legislature. The Department of Revenue and Regulation shall investigate the administration and operation of inheritance tax laws and make reports and recommendations thereof to the Governor and the Legislature as to it shall seem expedient, or as either the Governor or either house of the Legislature may by resolution require.

Source: SDC 1939, § 57.2201 (2); SL 2003, ch 272, § 82.