South Dakota Estate Taxes

For estates of decedents dying on or after July 1, 2001, South Dakota imposes an estate tax designed to absorb the federal estate tax credit for state death taxes paid. No additional estate tax is imposed.

Returns. The estate's personal representative must file a South Dakota estate tax return with the Circuit Court having jurisdiction over the estate within nine months of decedent's death. A copy of the return must also be filed with the South Dakota Department of Revenue.

Any South Dakota estate taxes owed must be paid within one year of the decedent's death. Interest on any unpaid balance accrues after that.

Generation-skipping transfer tax. South Dakota does not impose this type of tax.