Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 40 - Imposition And Amount Of Inheritance Tax > Section 10-40-11 - Joint property provisions retroactive.

Section 10-40-11 - Joint property provisions retroactive.

10-40-11. Joint property provisions retroactive. Sections 10-40-9 and 10-40-10 shall apply to all joint property transfers as defined whether created or existing before or after the effective date of said sections.

Source: SDC 1939, § 57.2101 (8) (c) as added by SL 1953, ch 464; SL 1959, ch 436.