{"data":{"id":"us-sd/sdcl-10-40a-1","jurisdiction":"us-sd","citation":"SDCL § 10-40A-1","heading":"","body":"10-40A-1 to 10-40A-3. Repealed by SL 2014, ch 59, §§ 3, 4.","path":["TITLE 10. TAXATION","CHAPTER 10-40A. ESTATE TAX [REPEALED]"],"source_url":"https://sdlegislature.gov/Statutes/10-40A-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"500df10528047afdb1ebf508d6e4c73ae99959aa2a8220f0e5f2de0501cccc33","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-40-25","next":"us-sd/sdcl-10-40a-4"},"notice":"GroundRules: Original legal text. Not legal advice."}