SDCL § 13-63-24: Statements to comply with federal or state tax laws.
Where this section sits in the code
- TITLE 13. EDUCATION
- CHAPTER 13-63. HIGHER EDUCATION SAVINGS PLAN
Statements and information returns relating to accounts shall be prepared and filed to the extent required by federal or state tax law.
Collected 2026-09-03T15:18:56Z. Source file · JSON