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- Chapter 63. Higher Education Savings Plan
SDCL 13-63-22 Account Distributions to Be Reported As Required By Federal Law
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 13-63-22 |
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 ...
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