Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Reserves accumulated from earnings are treated in the same manner as reserves accumulated from any other source.
Source: SL 1975, ch 16, § 1; 4 SDR 10, effective August 28, 1977; 7 SDR 66, 7 SDR 89, effective July 1, 1981; 52 SDR 55, effective December 2, 2025.