State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-40 > Statute-10-40-23-2

10-40-23.2. Exempt spousal transfer subject to tax when transferred at death. Any property transferred to the spouse of a decedent which was exempt under § 10-40-23.1 shall be subject to taxation under the provisions of this chapter when transferred at the death of the spouse.

Source: SL 1982, ch 104, § 2.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-40 > Statute-10-40-23-2

10-40-23.2. Exempt spousal transfer subject to tax when transferred at death. Any property transferred to the spouse of a decedent which was exempt under § 10-40-23.1 shall be subject to taxation under the provisions of this chapter when transferred at the death of the spouse.

Source: SL 1982, ch 104, § 2.