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SOUTH DAKOTA STATUTES AND CODES
Section 55-13-14 - Application of chapter.
55-13-14. Application of chapter. Except as specifically provided in the trust instrument, the will or in this chapter, this chapter shall apply to any receipt or expense received or incurred on or after July 1, 1984 by any trust executed or the estate of any decedent dying on or after July 1, 1984.
Source: SL 1984, ch 323, § 14.
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