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.
Tax liability on payments to survivors of deposits in name of two or more persons or in trust for another
SDCL § 51A-10-5 — under BANK DEPOSITS.
SDCL § 51A-10-5