CHAPTER 59

(HB 1057)

Inheritance and estate tax revisions.

        ENTITLED, An Act to repeal certain provisions imposing the inheritance tax and the estate tax.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:

    Section 1. That § 10-40-2 be repealed.

    Section 2. That § 10-40-1 and §§ 10-40-3 to 10-40-28, inclusive, be repealed.

    Section 3. That § 10-40A-2 be repealed.

    Section 4. That § 10-40A-1 and §§ 10-40A-3 to 10-40A-13, inclusive, be repealed.

    Section 5. That §§ 10-41-1 to 10-41-85, inclusive, be repealed.

     Signed February 12, 2014

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