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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-43-92

Extended term trust defined

Official textsdlegislature.gov

As used in § 10-43-91 , the term, extended term trust, means any trust which has no limitation on duration which would require the trust to cease and terminate on a date not later than twenty-one years beyond any life in being. Extended term trusts may not include any trust subject to the Employee Retirement Income Security Act of 1974, as amended and in effect on January 1, 2016.

Last amended: Source: SL 1997, ch 272 , § 3; SL 2016, ch 62 , § 31.

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In this chapter (40 sections)
  1. 10-43-31 · 10-43-31, 10-43-32. Repealed by SL 2016, ch 62, §§ 12, 13
  2. 10-43-33 · 10-43-33. Repealed by SL 1977, ch 96, § 20
  3. 10-43-34 · Final return on dissolution
  4. 10-43-35 · 10-43-35. Repealed by SL 1977, ch 96, § 20
  5. 10-43-36 · Consolidated report of related corporations
  6. 10-43-37 · 10-43-37. Repealed by SL 1978, ch 83, § 4
  7. 10-43-38 · 10-43-38 to 10-43-42. Repealed by SL 1977, ch 96, § 20
  8. 10-43-43 · 10-43-43. Repealed by SL 1977, ch 96, § 20
  9. 10-43-44 · 10-43-44, 10-43-45. Repealed by SL 1977, ch 96, § 20
  10. 10-43-46 · False or fraudulent return or information with intent to…
  11. 10-43-47 · 10-43-47. Repealed by SL 1977, ch 96, § 20
  12. 10-43-48 · 10-43-48. Repealed by SL 1978, ch 70, § 6
  13. 10-43-49 · 10-43-49. Repealed by SL 1977, ch 96, § 20
  14. 10-43-50 · 10-43-50. Repealed by SL 2016, ch 63, § 4
  15. 10-43-51 · 10-43-51, 10-43-51.1. Repealed by SL 2016, ch 63, §§ 5, 6
  16. 10-43-52 · 10-43-52, 10-43-53. Superseded
  17. 10-43-54 · 10-43-54. Repealed by SL 2019, ch 64, § 1
  18. 10-43-55 · 10-43-55. Repealed by SL 2016, ch 63, § 7
  19. 10-43-56 · 10-43-56 to 10-43-59. Repealed by SL 1977, ch 96, § 20
  20. 10-43-60 · 10-43-60. Repealed by SL 2016, ch 63, § 8
  21. 10-43-61 · 10-43-61. Repealed by SL 1977, ch 96, § 20
  22. 10-43-62 · 10-43-62 to 10-43-67. Repealed by SL 2016, ch 62, §§ 17 to 22
  23. 10-43-68 · 10-43-68. Repealed by SL 1977, ch 96, § 20
  24. 10-43-69 · 10-43-69 to 10-43-72. Repealed by SL 2016, ch 62, §§ 23 to 26
  25. 10-43-73 · Tax payment as condition precedent to doing…
  26. 10-43-74 · 10-43-74. Repealed by SL 1982, ch 86, § 32
  27. 10-43-75 · 10-43-75. Repealed by SL 1977, ch 96, § 20
  28. 10-43-76 · Percentage of proceeds retained by state--Payment of…
  29. 10-43-77 · Apportionment of funds among taxing subdivisions
  30. 10-43-78 · 10-43-78. Repealed by SL 2016, ch 62, § 29
  31. 10-43-79 · 10-43-79 to 10-43-81. Repealed by SL 1997, ch 66, §§ 1 to 3
  32. 10-43-82 · 10-43-82. Repealed by SL 2016, ch 62, § 30
  33. 10-43-83 · 10-43-83 to 10-43-87. Repealed by SL 1997, ch 66, §§ 5 to 10
  34. 10-43-88 · Financial institution authorized to engage in trust business
  35. 10-43-89 · Tax on financial institutions engaging in trust business
  36. 10-43-90 · Determining minimum tax imposed upon financial institutions…
  37. 10-43-91 · Tax on trustee of extended term trust
  38. 10-43-92 · Extended term trust defined
  39. 10-43-93 · 10-43-93. Repealed by SL 2009, ch 39, § 13
  40. 10-43-94 · Entities exempt from payment of tax
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