South Dakota Statutes
§ 43-4-28 — Effective date of application of provisions as to distributions at values determined for federal estate tax purposes.
South Dakota § 43-4-28
This text of South Dakota § 43-4-28 (Effective date of application of provisions as to distributions at values determined for federal estate tax purposes.) 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.
Bluebook
S.D. Codified Laws § 43-4-28 (2026).
Text
The provisions of § 43-4-27 shall apply to wills of the kind mentioned of all decedents dying before or after July 1, 1968, and to all trust indentures of the kind mentioned, whether made before or after July 1, 1968, and to the distributions of assets under all such wills or trust indentures, made after July 1, 1968, but it shall not apply to any distributions made prior to July 1, 1968, and shall not impose any liability or obligation upon any fiduciary as a result of any distribution prior to July 1, 1968.
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Legislative History
SL 1968, ch 152, § 2.
Nearby Sections
15
§ 43-1-1
Property defined.§ 43-1-2
Classes of property.§ 43-1-4
Land as solid material of earth.§ 43-1-6
Law governing real property.§ 43-1-7
Law governing personal property.§ 43-10-13
Repealed§ 43-11-10
Power in trust defined.§ 43-11-11
General power in trust defined.§ 43-11-12
Special power in trust defined.§ 43-11-13
Capacity to create power.§ 43-11-14
Manner of creating power.§ 43-11-15
Vesting of power.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 43-4-28, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/43-4-28.