2011 South Dakota Code
Title 13 EDUCATION
Chapter 63. Higher Education Savings Plan
§13-63-24 Statements to comply with federal or state tax laws.


SD Codified L § 13-63-24 (through 2011) What's This?

13-63-24. Statements to comply with federal or state tax laws. Statements and information returns relating to accounts shall be prepared and filed to the extent required by federal or state tax law.

Source: SL 2001, ch 97, § 24.

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