South Dakota Statutes
§ 13-63-22 — Account distributions to be reported as required by federal law.
South Dakota § 13-63-22
This text of South Dakota § 13-63-22 (Account distributions to be reported as required by federal law.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 13-63-22 (2026).
Text
If there is any distribution from an account to any person or for the benefit of any person during a calendar year, the distribution shall be reported to the Internal Revenue Service and the account owner or the designated beneficiary to the extent required by federal law.
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Legislative History
SL 2001, ch 97, § 22.
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 13-63-22, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/13-63-22.