South Dakota Statutes

§ 48-7-503 — Sharing of profits and losses.

South Dakota § 48-7-503
JurisdictionSouth Dakota
Title 48PARTNERSHIPS
Ch. 48-7UNIFORM LIMITED PARTNERSHIP ACT

This text of South Dakota § 48-7-503 (Sharing of profits and losses.) 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 § 48-7-503 (2026).

Text

The profits and losses of a limited partnership shall be allocated among the partners, and among classes of partners, in the manner provided in writing in the partnership agreement. If the partnership agreement does not so provide in writing, profits and losses shall be allocated on the basis of the value, as stated in the partnership records required to be kept pursuant to § 48-7-105 , of the contributions made by each partner to the extent they have been received by the partnership and have not been returned.

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Legislative History

SL 1986, ch 391, § 503.

Nearby Sections

15
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Bluebook (online)
South Dakota § 48-7-503, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/48-7-503.