51A-10-5. Tax liability on payments to survivors of deposits in name of two or more persons or in trust for another.
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/sd/title-51/chapter-51-10/51a-10-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.