Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 41 - Administration And Collection Of Inheritance Tax > Section 10-41-70 - Tax liability of transferees, personal representatives and trustees.

Section 10-41-70 - Tax liability of transferees, personal representatives and trustees.

10-41-70. Tax liability of transferees, personal representatives and trustees. The person to whom the property passes or is transferred and all personal representatives, and the trustees of every estate shall be liable for any and all such taxes until the same shall have been paid as in this chapter directed.

Source: SL 1915, ch 217, § 2; RC 1919, § 6828; SDC 1939, § 57.2505.