Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 40 - Imposition And Amount Of Inheritance Tax > Section 10-40-6 - Jurisdictions to which reciprocal exemptions extend.

Section 10-40-6 - Jurisdictions to which reciprocal exemptions extend.

10-40-6. Jurisdictions to which reciprocal exemptions extend. For the purposes of §§ 10-40-4 and 10-40-5 the District of Columbia, Puerto Rico, and the Philippine Islands shall be considered territories of the United States.

Source: SL 1945, ch 343, § 1; SDC Supp 1960, § 57.25A01 (2).