{"data":{"id":"us-sd/sdcl-10-40-1","jurisdiction":"us-sd","citation":"SDCL § 10-40-1","heading":"","body":"10-40-1 to 10-40-23.5. Repealed by SL 2014, ch 59, §§ 1, 2.","path":["TITLE 10. TAXATION","CHAPTER 10-40. IMPOSITION AND AMOUNT OF INHERITANCE TAX [REPEALED]"],"source_url":"https://sdlegislature.gov/Statutes/10-40-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d00562c067e60733b0d6ef58b3bfc461711f43df7b68f6f707be8ee39f35c82e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39b-2","next":"us-sd/sdcl-10-40-24"},"notice":"GroundRules: Original legal text. Not legal advice."}