S.D. Codified Laws § 55-6-1.2
Current through the 2024 Legislative Session
For purposes of this chapter, the term, collective investment fund, is a fund as defined in 12 C.F.R. 9.18(a)(2) as of January 1, 2011, and is provided exemption from taxation according to Internal Revenue Service, Revenue Ruling 81-100, published March 30, 1981.
SDCL 55-6-1.2