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§ 43-4-26 Falsification of value of real estate or false claim of exemption as misdemeanor.

SD Codified L § 43-4-26 (2019) (N/A)
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43-4-26. Falsification of value of real estate or false claim of exemption as misdemeanor. No person may intentionally falsify the value of transferred real estate to the register or intentionally claim a transfer to be "exempt from transfer fee" with knowledge that the transfer does not fall within the exemptions provided in this chapter and to pay an insufficient fee or no fee on such transfer as provided in § 43-4-21. A violation of this section is a Class 1 misdemeanor.

Source: SL 1968, ch 27, § 5; SL 1969, ch 26, § 1; SL 1983, ch 15, § 1; SL 1989, ch 377.

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§ 43-4-25 Disposition of proceeds of real estate transfer fee collections--Records of register.
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§ 43-4-27 Satisfaction of bequest, devise, or transfer in trust by distribution of assets in kind at values determined for federal estate tax purposes--Appreciation or depreciation in value considered.