Section 32-12-26 - Reciprocity respecting nonresident provisions.
32-12-26. Reciprocity respecting nonresident provisions. The provisions of § 32-12-24 granting exemptions to any nonresident are operative only to the same extent that the laws of the state of the nonresident grant exemptions to residents of this state.
Source: SDC Supp 1960, § 44.03B02 as added by SL 1964, ch 128, § 1; SL 1989, ch 265, § 23.