S.D. Codified Laws § 55-6-1.1
Current through the 2024 Legislative Session
For purposes of this chapter, the term, common trust fund, is a fund as defined in 12 C.F.R. 9.18(a)(1) as of January 1, 2011, and is provided exemption from taxation according to 26 U.S.C. 584 as of January 1, 2011.
SDCL 55-6-1.1