There is a newer version of the South Dakota Codified Laws
2014 South Dakota Codified Laws
Title 55 - FIDUCIARIES AND TRUSTS
Chapter 06 - Common Trust Funds And Collective Investment Funds
§ 55-6-1.2 Collective investment fund defined.
SD Codified L § 55-6-1.2 (2014) What's This?
55-6-1.2. Collective investment fund defined. For purposes of this chapter, the term, collective investment fund, is a fund as defined in 12 C.F.R. 9.18(a)(2) as of January 1, 2011, and is provided exemption from taxation according to Internal Revenue Service, Revenue Ruling 81-100, published March 30, 1981.
Source: SL 2011, ch 212, § 29.
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