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S.D. Codified Laws § 55-8-16

Tax obligations of corporation or transfer agent not affected by chapter

Known as the Uniform Act

The act spans §§ 55–55 (18 sections).

Source: SL 1961, ch 22, § 9.

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.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.