For the purposes of this chapter, "siblings" include any individuals who are brother and sister by blood, marriage, or adoption. Source: SL 1986, ch 242 , § 22.
"Siblings" defined
SDCL § 32-5B-18 — under EXCISE TAX ON MOTOR VEHICLES.
SDCL § 32-5B-18
SDCL § 32-5B-18 — under EXCISE TAX ON MOTOR VEHICLES.
SDCL § 32-5B-18
For the purposes of this chapter, "siblings" include any individuals who are brother and sister by blood, marriage, or adoption. Source: SL 1986, ch 242 , § 22.