Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 40 - Imposition And Amount Of Inheritance Tax > Section 10-40-7 - Uniformity of interpretation of reciprocal exemptions.

Section 10-40-7 - Uniformity of interpretation of reciprocal exemptions.

10-40-7. Uniformity of interpretation of reciprocal exemptions. Sections 10-40-4 to 10-40-6, inclusive, shall be so interpreted and construed as to effectuate their general purpose to make uniform the law of those states which enact them.

Source: SL 1945, ch 343, § 2; SDC Supp 1960, § 57.25A02.