South Dakota Constitution

Article XI, § 15 — Inheritance tax prohibited

South Dakota Const. art. XI, § 15

South Dakota Const. art. XI, § 15 (Inheritance tax prohibited) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

JurisdictionSouth DakotaDocumentConstitution
ArticleXI
Section§ 15
CitationSouth Dakota Const. art. XI, § 15
Bluebook
S.D. Const. art. XI, § 15.

Full Text

No tax may be levied on any inheritance, and the Legislature may not enact any law imposing such a tax. The effective date of this section is July 1, 2001.

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