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.
S.D. Codified Laws § 32-12-26
Reciprocity respecting nonresident provisions
Source: SDC Supp 1960, § 44.03B02 as added by SL 1964, ch 128, § 1; SL 1989, ch 265, § 23.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.