Statutes, codes, and regulations
South Dakota Codified Laws
Title 13 - EDUCATION
Chapter 63 - HIGHER EDUCATION SAVINGS PLAN
Section 13-63-21 - Council to adopt rules to prevent excess contributions

S.D. Codified Laws § 13-63-21

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Current with legislation signed by the governor on or before 3/6/2024
Section 13-63-21 - Council to adopt rules to prevent excess contributions

The council shall adopt policies, guidelines, procedures, or rules pursuant to chapter 1-26 to prevent contributions on behalf of a designated beneficiary in excess of the maximum amounts permitted under section 529 of the Internal Revenue Code and related regulations.

SDCL 13-63-21

SL 2001, ch 97, §21; SL 2002, ch 94, §3.