S.D. Codified Laws § 58-10-13

Current through the 2024 Legislative Session

Section 58-10-13 - Trust defined

For purposes of subdivision 58-10-4(6), the term, trust, includes any trust, including a business trust, and the term, beneficiary, includes the interest of any beneficiary in a trust, including a beneficial owner of a business trust.

SDCL 58-10-13

SL 2006, ch 251, §2.