{"data":{"id":"us-sd/sdcl-13-63-24","jurisdiction":"us-sd","citation":"SDCL § 13-63-24","heading":"Statements to comply with federal or state tax laws.","body":"Statements and information returns relating to accounts shall be prepared and filed to the extent required by federal or state tax law.","path":["TITLE 13. EDUCATION","CHAPTER 13-63. HIGHER EDUCATION SAVINGS PLAN"],"source_url":"https://sdlegislature.gov/Statutes/13-63-24","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0c85da1b5c19f59219fa1cf602305d6282a20048d81b78c36b8438921eb6dc2a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-13-63-23","next":"us-sd/sdcl-13-63-25"},"notice":"GroundRules: Original legal text. Not legal advice."}