Section 10-41-6 - Assistance to department by state's attorneys.
10-41-6. Assistance to department by state's attorneys. The state's attorney of any county in which an estate is being probated or investigated, upon request of the attorney general or the Department of Revenue and Regulation, unless disqualified by reason of his relation to the decedent or any adverse interest, must appear for the state at hearings upon inheritance tax matters before the circuit court in his county and shall assist the Department of Revenue and Regulation in the conduct of such hearings and make such reports and investigations as may be required of him by the Department of Revenue and Regulation in such cases.
Source: SDC 1939, § 57.2201 (9); SL 2003, ch 272, § 82.