S.D. Const. art. XI, § 15

S.D. Const. art. XI, § 15. Inheritance tax prohibited.

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Last amended: 2000Length: 45 wordsOfficial source

§ 15. Inheritance tax prohibited. 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. History: Section proposed by initiated measure, approved Nov. 7, 2000.

S.D. Const. art. XI, § 15: S.D. Const. art. XI, § 15. Inheritance tax prohibited. | Justis AI