S.D. Codified Laws § 32-12-26

Current through the 2024 Legislative Session

Section 32-12-26 - Reciprocity respecting nonresident provisions

The provisions of § 32-12-24 granting exemptions to any nonresident are operative only to the same extent that the laws of the state of the nonresident grant exemptions to residents of this state.

SDCL 32-12-26

SDC Supp 1960, § 44.03B02 as added by SL 1964, ch 128, § 1; SL 1989, ch 265, § 23.