{"data":{"id":"us-sd/sdcl-55-6-1.1","jurisdiction":"us-sd","citation":"SDCL § 55-6-1.1","heading":"Common trust fund defined.","body":"For purposes of this chapter, the term, common trust fund, is a fund as defined in 12 C.F.R. 9.18(a)(1) as of January 1, 2011, and is provided exemption from taxation according to 26 U.S.C. 584 as of January 1, 2011.","path":["TITLE 55. FIDUCIARIES AND TRUSTS","CHAPTER 55-6. COMMON TRUST FUNDS AND COLLECTIVE INVESTMENT FUNDS"],"source_url":"https://sdlegislature.gov/Statutes/55-6-1.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"b19f2a1addc2f66b645f68eb7b09863692e7ce19ae65713ac39a54c207a1d144","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-55-6-1","next":"us-sd/sdcl-55-6-1.2"},"notice":"GroundRules: Original legal text. Not legal advice."}