51A-10-5. Tax liability on payments to survivors of deposits in name of two or more persons or in trust for another.No bank so paying any such survivor or survivors under §§51A-10-3 and 51A-10-4 is liable for any estate, inheritance, or succession taxes due this state. Source: SL 1969, ch 11, §8.6; SL 1970, ch 265, §44; SDCL, §51-22-7; SL 1992, ch 88, §13; SL 1993, ch 94, §7.
South Dakota Legal Code