There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 43. Income Tax On Banks And Financial Corporations
§10-43-92 Extended term trust defined.
SD Codified L § 10-43-92 (through 2011) What's This?
10-43-92. Extended term trust defined. As used in § 10-43-91, the term, extended term trust, means any trust which has no limitation on duration which would require the trust to cease and terminate on a date not later than twenty-one years beyond any life in being. Extended term trusts may not include any trust subject to the Employee Retirement Income Security Act of 1974, as amended as of January 1, 1997.
Source: SL 1997, ch 272, § 3.
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