{"data":{"id":"us-sd/sdcl-55-6-1.2","jurisdiction":"us-sd","citation":"SDCL § 55-6-1.2","heading":"Collective investment fund defined.","body":"For purposes of this chapter, the term, collective investment fund, is a fund as defined in 12 C.F.R. 9.18(a)(2) as of January 1, 2011, and is provided exemption from taxation according to Internal Revenue Service, Revenue Ruling 81-100, published March 30, 1981.","path":["TITLE 55. FIDUCIARIES AND TRUSTS","CHAPTER 55-6. COMMON TRUST FUNDS AND COLLECTIVE INVESTMENT FUNDS"],"source_url":"https://sdlegislature.gov/Statutes/55-6-1.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"9f2a415fdee65e1d9b41611cd34201fb0537cdc336fa183a44b0057192c5e9df","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-55-6-1.1","next":"us-sd/sdcl-55-6-2"},"notice":"GroundRules: Original legal text. Not legal advice."}