§ 58-10-14

S.D. Codified Laws § 58-10-14 (2026)

Business trust defined.

SL 2006, ch 251 , § 3.

For purposes of subdivision 58-10-4(6), the term, business trust, means a business trust subject to chapter 47-14A or chapter 47-14B.

Source: SL 2006, ch 251 , § 3.