Section 10-41-80 - Costs of proceedings paid from estate and charged to property transferred--Paymentby transferee or state--Lien to cover costs.
10-41-80. Costs of proceedings paid from estate and charged to property transferred--Payment by transferee or state--Lien to cover costs. All costs incurred in any manner in assessing and determining the true value of an estate for the purpose of inheritance taxation shall be paid by the personal representative as part of the costs of the estate, and, if any tax is found to be due, shall be charged against the portion of the estate passing to the person from whom the tax is due. If there are no regular or special administration proceedings and the proceeding is for the sole purpose of determining the amount of inheritance tax, if any, the costs of such proceeding shall be paid by the transferee if any tax is found to be due; otherwise, the costs of such proceeding shall be paid by the state. The lien for inheritance taxes shall include and cover the costs incurred in assessing and determining the same.
Source: SL 1915, ch 217, § 13; RC 1919, § 6849; SDC 1939, § 57.2325.