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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 40 - Imposition And Amount Of Inheritance Tax > Section 10-40-16.1 - Residuary trust for spouse taxed as life estate.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-40-16.1 - Residuary trust for spouse taxed as life estate.

10-40-16.1. Residuary trust for spouse taxed as life estate. Notwithstanding § 10-40-16, if property is transferred in trust with discretion to pay the income from the trust to the decedent's spouse or others, or both, the transfer shall be considered and taxed as a life estate to the spouse and a remainder interest to the others.

Source: SL 1982, ch 103.

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