South Dakota Codified Laws
Chapter 08 - Registration And Transfer Of Securities Held By Fiduciaries
Section 55-8-16 - Tax obligations of corporation or transfer agent not affected by chapter.

55-8-16. Tax obligations of corporation or transfer agent not affected by chapter.
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.

Source: SL 1961, ch 22, ยง9.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 55 - Fiduciaries and Trusts

Chapter 08 - Registration And Transfer Of Securities Held By Fiduciaries

Section 55-8-1 - Definition of terms.

Section 55-8-2 - Rights and duties of corporation and transfer agent--Law governing.

Section 55-8-3 - Application of chapter.

Section 55-8-4 - Registration of security in name of fiduciary.

Section 55-8-5 - Assignment of security by fiduciary--Assumption as to authority and capacity.

Section 55-8-6 - Assignment of security by fiduciary--Compliance with controlling instrument and law governing fiduciary relationship assumed.

Section 55-8-7 - Assignment of security by fiduciary--Corporation or transfer agent not charged with notice of records or documents.

Section 55-8-8 - Assignment of security by fiduciary not the registered owner--Evidence of appointment or incumbency.

Section 55-8-9 - Claim of beneficial interest adverse to transfer of security--Written notice to corporation or transfer agent, contents.

Section 55-8-10 - Claim of beneficial interest adverse to transfer of security--Notice of presentment to claimant--Restraining order.

Section 55-8-11 - Liability of corporation or transfer agent for making or refusing transfer.

Section 55-8-12 - Nonliability of corporation or transfer agent for authorized acts.

Section 55-8-13 - Participation in breach of fiduciary duty--Nonliability of third persons.

Section 55-8-14 - Liability of guarantor of signature of fiduciary.

Section 55-8-15 - Corporation and transfer agent not liable for breach of fiduciary duty or on guarantee of fiduciary's signature.

Section 55-8-16 - Tax obligations of corporation or transfer agent not affected by chapter.

Section 55-8-17 - Uniformity of interpretation.

Section 55-8-18 - Citation of chapter.