SDCL § 21-44-11: Validation of prior inheritance tax determinations in circuit court.

All proceedings had prior to July 1, 1953, in any of the circuit courts of this state for the termination of a life estate, or life estates, wherein

(1) An inheritance tax report has been filed with the Department of Revenue of the State of South Dakota; and

(2) His receipt therefor has been issued; and

(3) A stipulation has been made by him as to whether or not any inheritance tax is due the State of South Dakota, and if so, the amount thereof, upon which the court has issued and entered its order declaring whether or not any inheritance tax is due the state, and if so the amount thereof; are hereby legalized, cured and validated; and all such proceedings are hereby declared to be in all respects of like force and effect as though the determination of such inheritance tax was had in the county court.