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repeal certain obsolete state estate and inheritance tax provisions.

# HB 1022 Summary South Dakota will remove outdated state estate and inheritance tax laws from the books that are no longer in use. This is a cleanup measure that eliminates obsolete tax provisions that have been superseded or are no longer enforced.

require all documentation supporting a tax refund claim regarding the accidental mixing of undyed and dyed diesel fuel to be submitted to the Department of Revenue within a certain time period.

SB 42 requires taxpayers who claim a refund for accidentally mixing undyed and dyed diesel fuel to submit all supporting documentation to the Department of Revenue by a specific deadline. This establishes a time limit for filing these refund claims, which helps the state process fuel tax refunds more efficiently and prevents claims from being submitted indefinitely after the incident occurs.

revise certain references to the Internal Revenue Code.

This bill updates South Dakota's tax laws to reference the federal Internal Revenue Code as it existed on January 1, 2021, instead of January 1, 2020. The change affects six tax code sections and five tax subdivisions that rely on federal tax definitions, ensuring South Dakota's tax rules align with the most current federal tax law. In practical terms, this means South Dakota taxpayers will follow tax rules based on the newer version of federal tax law.

repeal obsolete property tax provisions and to revise property tax cross-reference and land classification statutes.

This bill cleans up South Dakota's property tax laws by removing outdated provisions related to special assessments for street improvements and water pipe purchases that are no longer used. It also makes minor updates to cross-references in existing laws governing county economic development funds and municipal tax distributions. The changes primarily eliminate obsolete procedures while keeping the substance of current property tax rules intact.

revise certain requirements for contesting certificates of assessment.

SB 41 clarifies the process for taxpayers challenging tax assessments by requiring written requests to be received (not just mailed) by the Department of Revenue within 60 days of receiving the assessment notice, and specifies that postmarks from the U.S. Postal Service count as the official receipt date for mailed requests. The bill also maintains existing rules that courts cannot hear assessment challenges if the request isn't filed within this 60-day deadline.

revise and reorganize certain provisions regarding the assessment of property for the purposes of taxation.

SB 70 reorganizes how South Dakota defines key terms used in property tax assessment, removing outdated definitions of "credit" and "money" while clarifying what counts as a "tract" or "parcel" of land for tax purposes. The bill also eliminates a separate section of tax law (10-6-1.4) and adds a definition for "Director" as the county's director of equalization. These changes streamline the property tax assessment rules without changing how properties are actually taxed.

require the inspection of moisture-measuring devices and to establish fees.

South Dakota grain elevators and other businesses that measure moisture and protein in agricultural commodities must now have their measuring devices inspected annually by the Department of Public Safety to ensure accuracy. Devices that pass inspection will receive an official seal, while those that fail will be marked as defective and cannot be used for commerce. The bill establishes this new inspection requirement and authorizes the department to set and collect fees for conducting these inspections.