{"data":{"id":"us-sd/sdcl-55-15-15","jurisdiction":"us-sd","citation":"SDCL § 55-15-15","heading":"Chapter not applicable to charitable remainder unitrust.","body":"This chapter does not apply to a charitable remainder unitrust as defined by § 664(d) of the Internal Revenue Code of 1986 (26 U.S.C. § 664), as of January 1, 2009.","path":["TITLE 55. FIDUCIARIES AND TRUSTS","CHAPTER 55-15. TOTAL RETURN UNITRUSTS"],"source_url":"https://sdlegislature.gov/Statutes/55-15-15","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"115662fcb08d5747bf2132617eb9a6c637f323572db9c973b04f5c90e86f90e0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-55-15-14","next":"us-sd/sdcl-55-16-1"},"notice":"GroundRules: Original legal text. Not legal advice."}