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          64:80:04:02.  Valuation of notes and contracts for deed. The true and full value of all notes, secured or unsecured, and contracts for deed is presumed to be the amount of unpaid principal plus interest accrued to the date of death, unless the executor establishes that the value is lower.

          Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987.

          General Authority: SDCL 10-41-9.

          Law Implemented: SDCL 10-40-26.

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