Section 10-41-15 - Grant of administration for adjustment of inheritance tax--Determination withoutadministration.
10-41-15. Grant of administration for adjustment of inheritance tax--Determination without administration. In the exercise of its jurisdiction the circuit court may grant such general or special administration as may be necessary for the adjustment and payment of the inheritance taxes provided by law or it may proceed, without administration proceedings, directly by citation or stipulation issued to or with the parties in interest to determine and adjust the inheritance tax due from any estate.
Source: SL 1915, ch 217, § 4; RC 1919, § 6833; SDC 1939, § 57.2202.