South Dakota Codified Laws 55-8-16. Tax obligations of corporation or transfer agent not affected by chapter
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This chapter does not affect any obligation of a corporation or transfer agent with respect to estate, inheritance, succession, or other taxes imposed by the laws of this state.
Terms Used In South Dakota Codified Laws 55-8-16
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Transfer: means a change on the books of a corporation in the registered ownership of a security. See South Dakota Codified Laws 55-8-1
Source: SL 1961, ch 22, § 9.