South Dakota Amendment to Prohibit Inheritance Taxes (2000)

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South Dakota Amendment C prohibits a state inheritance tax and was on the 2000 election ballot in South Dakota. It passed, with 251,316 votes in favor.

Text of measure

Initiative Constitutional Amendment

Attorney General Explanation: The State currently imposes inheritance taxes. Amendment C would repeal the state tax on any inheritance on the property of anyone who dies on or after July 1, 2001, and would prohibit the Legislature from enacting a tax on any inheritance.


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See also

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