32-12-26. Reciprocity respecting nonresident provisions.
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.