Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 41 - Administration And Collection Of Inheritance Tax > Section 10-41-66 - Payment to department--Receipt.

Section 10-41-66 - Payment to department--Receipt.

10-41-66. Payment to department--Receipt. The tax imposed by chapter 10-40 shall be paid to the Department of Revenue and Regulation and a receipt given in return for payment.

Source: SDC 1939, § 57.2503; SL 1983, ch 80, § 6; SL 2003, ch 272, § 82.