{"data":{"id":"us-sd/sdcl-51a-10-5","jurisdiction":"us-sd","citation":"SDCL § 51A-10-5","heading":"Tax liability on payments to survivors of deposits in name of two or more persons or in trust for another.","body":"No bank so paying any such survivor or survivors under §§ 51A-10-3 and 51A-10-4 is liable for any estate, inheritance, or succession taxes due this state.\nSource: SL 1969, ch 11, § 8.6; SL 1970, ch 265, § 44; SDCL, § 51-22-7; SL 1992, ch 88, § 13; SL 1993, ch 94, § 7.","path":["TITLE 51A. BANKS AND BANKING","CHAPTER 51A-10. BANK DEPOSITS"],"source_url":"https://sdlegislature.gov/Statutes/51A-10-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"d55639df988808b5ecac570f04c69a7e3f6aeef8ee9722b7f84afc8736468280","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-51a-10-4","next":"us-sd/sdcl-51a-10-6"},"notice":"GroundRules: Original legal text. Not legal advice."}