S.D. Const. art. XI, § 15
- Constitution
- Constitution of South Dakota
- Text as of
- October 2026
What does this section say?
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.
The text is copied from the official source: sdlegislature.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.