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2011 South Dakota Code
Title 13 EDUCATION
Chapter 63. Higher Education Savings Plan
§13-63-22 Account distributions to be reported as required by federal law.


SD Codified L § 13-63-22 (through 2011) What's This?

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.

Source: SL 2001, ch 97, § 22.

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