{"data":{"id":"us-sd/sdcl-10-40a-4","jurisdiction":"us-sd","citation":"SDCL § 10-40A-4","heading":"","body":"Repealed by SL 2002, ch 100, § 16.","path":["TITLE 10. TAXATION","CHAPTER 10-40A. ESTATE TAX [REPEALED]"],"source_url":"https://sdlegislature.gov/Statutes/10-40A-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"141c622f9b6b0c4b7467c4756a1f96602f61a8919f64f5b21487511a3c5583e3","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-40a-1","next":"us-sd/sdcl-10-40a-5"},"notice":"GroundRules: Original legal text. Not legal advice."}