Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 41 - Administration And Collection Of Inheritance Tax > Section 10-41-45 - Original assessment superseded by reassessment--Enforcement of order.

Section 10-41-45 - Original assessment superseded by reassessment--Enforcement of order.

10-41-45. Original assessment superseded by reassessment--Enforcement of order. The determination and assessment of the circuit court shall be final, and shall supersede the original determination and assessment. The same shall be enforced as the original order or decree of determination.

Source: SL 1915, ch 217, § 14; RC 1919, § 6850; SDC 1939, § 57.2324.