§ 32-12-26

S.D. Codified Laws § 32-12-26 (2026)

Reciprocity respecting nonresident provisions.

SDC Supp 1960, § 44.03B02 as added by SL 1964, ch 128 , § 1; SL 1989, ch 265 , § 23.

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.