Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 40 - Imposition And Amount Of Inheritance Tax > Section 10-40-23.2 - Exempt spousal transfer subject to tax when transferred at death.

Section 10-40-23.2 - Exempt spousal transfer subject to tax when transferred at death.

10-40-23.2. Exempt spousal transfer subject to tax when transferred at death. Any property transferred to the spouse of a decedent which was exempt under § 10-40-23.1 shall be subject to taxation under the provisions of this chapter when transferred at the death of the spouse.

Source: SL 1982, ch 104, § 2.