{"data":{"id":"us-sd/sdcl-13-63-23","jurisdiction":"us-sd","citation":"SDCL § 13-63-23","heading":"Account statements--Contents.","body":"The financial institution shall provide statements to each account owner annually within thirty-one days after the twelve-month period to which they relate. The statement must include a minimum of the beginning balance; all contributions made during the preceding twelve-month period; the sum total of contributions made through the end of the period; any interest accrued, penalties charged, and distributions made during the period; the value of the account as of the end of the period; and any other matters that the council requires be reported to the account owner.","path":["TITLE 13. EDUCATION","CHAPTER 13-63. HIGHER EDUCATION SAVINGS PLAN"],"source_url":"https://sdlegislature.gov/Statutes/13-63-23","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d76fa993639aa8341cd820b0fb00b8708aa8f0d635330bdd05f2bda09cbb6a7f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-13-63-22","next":"us-sd/sdcl-13-63-24"},"notice":"GroundRules: Original legal text. Not legal advice."}