ARSD 05:04:04:17
Although an estate is not an individual, each estate is treated as if the decedent is the debtor as approved by § 5:04:04:15.
Source: 28 SDR 23, effective July 18, 2001.
General Authority: SDCL 57A-9-526.
Law Implemented: SDCL 57A-9-525.2.