Statutes, codes, and regulations
South Dakota Codified Laws
Title 13 - EDUCATION
Chapter 63 - HIGHER EDUCATION SAVINGS PLAN
Section 13-63-22 - Account distributions to be reported as required by federal law

S.D. Codified Laws § 13-63-22

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Current through the 2024 Legislative Session
Section 13-63-22 - Account distributions to be reported as required by federal law

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.

SDCL 13-63-22

SL 2001, ch 97, §22.