S.D. Codified Laws § 13-63-21 (2026)
The council shall adopt policies, guidelines, procedures, or rules pursuant to chapter 1-26 to prevent contributions on behalf of a designated beneficiary in excess of the maximum amounts permitted under section 529 of the Internal Revenue Code and related regulations.
Source: SL 2001, ch 97 , § 21; SL 2002, ch 94 , § 3.