ARTICLE 64:80
INHERITANCE TAX
Chapter
64:80:01 Definitions, Repealed.
64:80:02 Administration of program, Repealed.
64:80:03 Valuation of stocks and bonds, Repealed.
64:80:04 Valuation of other assets, Repealed.
64:80:05 Deductions for debts and expenses, Repealed.
64:80:06 Contemplation of death, Repealed.
CHAPTER 64:80:01
DEFINITIONS
(Repealed)
(46 SDR 66, effective November 26, 2019)
Section
64:80:01:01 Repealed.
64:80:01:01. Definitions. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 30 SDR 58, effective November 5, 2003; 46 SDR 66, effective November 26, 2019.
CHAPTER 64:80:02
ADMINISTRATION OF PROGRAM
(Repealed)
(46 SDR 66, November 26, 2019)
Section
64:80:02:01 Repealed.
64:80:02:02 Repealed.
64:80:02:01. Supplemental report required upon discovery of unreported assets or occurrence of certain events. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:02:02. Failure to file report within nine months -- Acceptable delay. Repealed.
Source: 19 SDR 42, effective September 29, 1992; 46 SDR 66, effective November 26, 2019.
CHAPTER 64:80:03
VALUATION OF STOCKS AND BONDS
(Repealed)
(46 SDR 66, effective November 26, 2019)
Section
64:80:03:01 Repealed.
64:80:03:02 Repealed.
64:80:03:03 Repealed.
64:80:03:04 Repealed.
64:80:03:05 Repealed.
64:80:03:06 Repealed.
64:80:03:07 Repealed.
64:80:03:08 Repealed.
64:80:03:09 Repealed.
64:80:03:01. Valuation of stocks and bonds generally. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:03:02. Valuation based on selling prices. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:03:03. Valuation based on bid prices. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:03:04. Valuation based on incomplete selling prices or bid prices. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:03:05. Valuation where selling prices or bid prices do not reflect true and full market value. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:03:06. Valuation where selling prices or bid prices are unavailable. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:03:07. Valuation of pledged securities. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:03:08. Valuation of securities subject to an option or contract to purchase. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:03:09. Valuation of stock sold "ex-dividend". Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
CHAPTER 64:80:04
VALUATION OF OTHER ASSETS
(Repealed)
(46 SDR 66, effective November 26, 2019)
Section
64:80:04:01 Repealed.
64:80:04:02 Repealed.
64:80:04:03 Repealed.
64:80:04:04 Repealed.
64:80:04:01. Valuation of certificates of deposit. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:04:02. Valuation of notes and contracts for deed. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:04:03. Valuation of property subject to qualified terminable interest in property. Repealed.
Source: 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:04:04. Growing crops. Repealed.
Source: 16 SDR 76, effective November 1, 1989; 46 SDR 66, effective November 26, 2019.
CHAPTER 64:80:05
DEDUCTIONS FOR DEBTS AND EXPENSES
(Repealed)
(46 SDR 66, effective November 26, 2019)
Section
64:80:05:01 Repealed.
64:80:05:02 Repealed.
64:80:05:03 Repealed.
64:80:05:04 Repealed.
64:80:05:05 Repealed.
64:80:05:06 Repealed.
64:80:05:01. Deduction for expenses of administration. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:05:02. Deduction for expenses incurred in preserving and distributing the estate. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:05:03. Deduction for expenses for selling property of the estate. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:05:04. Deductions for funeral expenses. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:05:05. Deduction for debts of the decedent. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
64:80:05:06. Deduction for real property taxes. Repealed.
Source: 4 SDR 35, effective December 22, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 46 SDR 66, effective November 26, 2019.
CHAPTER 64:80:06
CONTEMPLATION OF DEATH
(Repealed)
(46 SDR 66, effective November 26, 2019)
Section
64:80:06:01 Repealed.
64:80:06:01. Dominant intention. Repealed.
Source: 16 SDR 76, effective November 1, 1989; 46 SDR 66, effective November 26, 2019.
