{"data":{"id":"us-sd/sdcl-55-13-10","jurisdiction":"us-sd","citation":"SDCL § 55-13-10","heading":"Timber.","body":"If any part of the principal consists of land from which merchantable timber may be removed, the receipts from taking the timber from the land shall be allocated in accordance with § 55-13-2(a)(3).","path":["TITLE 55. FIDUCIARIES AND TRUSTS","CHAPTER 55-13. REVISED UNIFORM PRINCIPAL AND INCOME ACT"],"source_url":"https://sdlegislature.gov/Statutes/55-13-10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"b75f7007797c0eabc7c64b1c5391623dc81c70bd3d1f80d7abeb0aed1de71643","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-55-13-9","next":"us-sd/sdcl-55-13-11"},"notice":"GroundRules: Original legal text. Not legal advice."}