ENTITLED, An Act to  clarify that the estates of certain nonresidents are subject to the estate tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
     Section  1.  That § 10-40A-2 be amended to read as follows:
     10-40A-2.   There is hereby imposed an estate tax upon all estates which are subject to the federal tax. The estate tax shall be upon the transfer of the estate of every decedent who, at the time of death, was a resident of this state or was a nonresident with tangible personal property or real property in this state.

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An Act to clarify that the estates of certain nonresidents are subject to the estate tax.

========================= I certify that the attached Act originated in the SENATE as Bill No. 65

____________________________
Secretary of the Senate

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____________________________
President of the Senate

Attest:

____________________________
Secretary of the Senate

____________________________
Speaker of the House

Attest:

____________________________
Chief Clerk

Senate Bill No. 65
File No. ____
Chapter No. ______     =========================
Received at this Executive Office this _____ day of _____________ ,

20____ at ____________ M.

By _________________________
for the Governor

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The attached Act is hereby approved this ________ day of ______________ , A.D., 20___

____________________________
Governor

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STATE OF SOUTH DAKOTA,

ss.

Office of the Secretary of State

Filed ____________ , 20___
at _________ o'clock __ M.

____________________________
Secretary of State

By _________________________
Asst. Secretary of State