This chapter does not affect any obligation of a corporation or transfer agent with respect to estate, inheritance, succession, or other taxes imposed by the laws of this state. Source: SL 1961, ch 22 , § 9.
Tax obligations of corporation or transfer agent not affected by chapter
SDCL § 55-8-16 — under REGISTRATION AND TRANSFER OF SECURITIES HELD BY FIDUCIARIES.
SDCL § 55-8-16