Section 43-4-21 - Imposition and amount of real estate transfer fee.
43-4-21. Imposition and amount of real estate transfer fee. A fee is hereby imposed at the rate of fifty cents for each five hundred dollars of value or fraction thereof upon the privilege of transferring title to real property in the State of South Dakota, which fee shall be paid by the grantor.
Source: SL 1968, ch 27, § 2.