{"data":{"id":"us-sd/sdcl-10-40a-5","jurisdiction":"us-sd","citation":"SDCL § 10-40A-5","heading":"","body":"10-40A-5 to 10-40A-13. Repealed by SL 2014, ch 59, § 4.","path":["TITLE 10. TAXATION","CHAPTER 10-40A. ESTATE TAX [REPEALED]"],"source_url":"https://sdlegislature.gov/Statutes/10-40A-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6a95abef4a94748dc32c46b61381947a774d4461bdfc9b148e7f21a96b421cde","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-40a-4","next":"us-sd/sdcl-10-41-1"},"notice":"GroundRules: Original legal text. Not legal advice."}