The form of the certificate of value required by §§ 7-9-7 and 10-13-40 shall be established by the secretary of revenue by rule promulgated pursuant to chapter 1-26 . Source: SL 1991, ch 61 , § 2; SL 1999, ch 50 , § 2.
Certificate of value--Form
SDCL § 7-9-7.2 — under REGISTER OF DEEDS.
SDCL § 7-9-7.2