{"data":{"id":"us-sd/sdcl-13-63-22","jurisdiction":"us-sd","citation":"SDCL § 13-63-22","heading":"Account distributions to be reported as required by federal law.","body":"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 law.","path":["TITLE 13. EDUCATION","CHAPTER 13-63. HIGHER EDUCATION SAVINGS PLAN"],"source_url":"https://sdlegislature.gov/Statutes/13-63-22","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"de428ff3961f255f6196ab3ec40f314b239a260d932cd6a258e2ae83e253664e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-13-63-21.1","next":"us-sd/sdcl-13-63-23"},"notice":"GroundRules: Original legal text. Not legal advice."}