ARSD Article 64:80 — INHERITANCE TAX

article-64-80ARSD Article 64:80Regulation

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REVENUE REVENUE

Chapter 64:80:01 Definitions, Repealed

ARSD 64:80:01:01 Repealed

Definitions.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 30 SDR 58, effective November 5, 2003; 46 SDR 66, effective November 26, 2019.

Chapter 64:80:02 Administration of program, Repealed

ARSD 64:80:02:01 Repealed

Supplemental report required upon discovery of unreported assets or occurrence of certain events.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:02:02 Repealed

Failure to file report within nine months -- Acceptable delay.** Repealed.

History

  • Source: 19 SDR 42, effective September 29, 1992; 46 SDR 66, effective November 26, 2019.

Chapter 64:80:03 Valuation of stocks and bonds, Repealed

ARSD 64:80:03:01 Repealed

Valuation of stocks and bonds generally.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:03:02 Repealed

Valuation based on selling prices.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:03:03 Repealed

Valuation based on bid prices.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:03:04 Repealed

Valuation based on incomplete selling prices or bid prices.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:03:05 Repealed

Valuation where selling prices or bid prices do not reflect true and full market value.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:03:06 Repealed

Valuation where selling prices or bid prices are unavailable.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:03:07 Repealed

Valuation of pledged securities.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:03:08 Repealed

Valuation of securities subject to an option or contract to purchase.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:03:09 Repealed

Valuation of stock sold "ex-dividend".** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.

Chapter 64:80:04 Valuation of other assets, Repealed

ARSD 64:80:04:01 Repealed

Valuation of certificates of deposit.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:04:02 Repealed

Valuation of notes and contracts for deed.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:04:03 Repealed

Valuation of property subject to qualified terminable interest in property.** Repealed.

History

  • Source: 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:04:04 Repealed

Growing crops.** Repealed.

History

  • Source: 16 SDR 76, effective November 1, 1989; 46 SDR 66, effective November 26, 2019.

Chapter 64:80:05 Deductions for debts and expenses, Repealed

ARSD 64:80:05:01 Repealed

Deduction for expenses of administration.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:05:02 Repealed

Deduction for expenses incurred in preserving and distributing the estate.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:05:03 Repealed

Deduction for expenses for selling property of the estate.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:05:04 Repealed

Deductions for funeral expenses.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:05:05 Repealed

Deduction for debts of the decedent.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
ARSD 64:80:05:06 Repealed

Deduction for real property taxes.** Repealed.

History

  • Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.

Chapter 64:80:06 Contemplation of death, Repealed

ARSD 64:80:06:01 Repealed

Dominant intention.** Repealed.

History

  • Source: 16 SDR 76, effective November 1, 1989; 46 SDR 66, effective November 26, 2019.

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