S.D. Codified Laws § 29A-2-204

Current with legislation signed by the governor on or before 3/6/2024
Section 29A-2-204 - Decedent's net probate estate

The value of the augmented estate includes the value of the decedent's probate estate, reduced by funeral and administration expenses, homestead allowance, family allowances, exempt property, and enforceable claims.

SDCL 29A-2-204

SL 1995, ch 167, § 2-204.