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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 55-6-1.2: Collective investment fund defined.

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Where this section sits in the code
  1. TITLE 55. FIDUCIARIES AND TRUSTS
  2. CHAPTER 55-6. COMMON TRUST FUNDS AND COLLECTIVE INVESTMENT FUNDS

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.

Collected 2026-09-03T15:18:57Z. Source file · JSON

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