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South Dakota Constitution

Article XI, § 15 — Inheritance tax prohibited

South Dakota Const. art. XI, § 15

This text of South Dakota Const. art. XI, § 15 (Inheritance tax prohibited) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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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Bluebook (online)
South Dakota Const. art. XI, § 15, Counsel Stack Legal Research, https://law.counselstack.com/constitution/sd/XI/15.