Home/South Dakota/Statutes/Title 13: EDUCATION/Ch. 13-60: HIGHER EDUCATION SAVINGS PLAN/§ 13-63-22
South Dakota Statutes

§ 13-63-22 — Account distributions to be reported as required by federal law.

South Dakota·Title 13 EDUCATION·Ch. 13-60 HIGHER EDUCATION SAVINGS PLAN
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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South Dakota § 13-63-22 (Account distributions to be reported as required by federal law.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 2001, ch 97, § 22.

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