46:11:11:04Unearned income
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
defined. Unearned income is all income that is not earned. It may be received in cash or in kind. The following are types of unearned income: (1) Annuities, pensions, and other periodic payments, such as private pensions, social security benefits, disability benefits, veterans' benefits, workers' compensation, railroad retirement annuities, and unemployment insurance benefits; (2) Alimony and child support payments; (3) Dividends, interest, and royalties; (4) Death benefits; and (5) Gifts and inheritances.
Source: 40 SDR 102, effective December 3, 2013.