21-41-20. Inheritance tax determination in action--Service on Department of Revenue--Judgment of freedom from inheritance tax. In an action to determine adverse claims to real estate any person desiring to have a determination of inheritance tax that may be chargeable against any property involved in such action may obtain a judicial determination as to such taxability and amount of tax, if any, under the provisions of the inheritance tax laws of this state by serving a copy of the summons and complaint on the Department of Revenue and supplying said Department of Revenue with the information prescribed by § 10-41-17.
If, in such action to determine adverse claims to real estate, proof is presented to the court that there are no deceased parties involved, who died on or after July 1, 1943, the court may enter its order or judgment declaring such property free from inheritance tax and the Department of Revenue need not be served with a copy of the summons and complaint and the information prescribed by § 10-41-17.
Source: SDC 1939, § 37.1524 as enacted by SL 1947, ch 171; SL 1955, ch 136; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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