STATE STATUTES & CODES
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SOUTH DAKOTA STATUTES AND CODES
Chapter 13A - Uniform Principal And Income Act
- Section 55-13A-101 - Short title.
- Section 55-13A-102 - Definitions.
- Section 55-13A-103 - Fiduciary duties--General principles.
- Section 55-13A-104 - Trustee's power to adjust.
- Section 55-13A-105 - Judicial control of discretionary power.
- Section 55-13A-201 - Determination and distribution of net income.
- Section 55-13A-202 - Distribution to residuary and remainder beneficiaries.
- Section 55-13A-301 - When right to income begins and ends.
- Section 55-13A-302 - Apportionment of receipts and disbursements when decedent dies or income interestbegins.
- Section 55-13A-303 - Apportionment when income interest ends.
- Section 55-13A-401 - Character of receipts.
- Section 55-13A-402 - Distribution from trust or estate.
- Section 55-13A-403 - Business and other activities conducted by trustee.
- Section 55-13A-404 - Principal receipts.
- Section 55-13A-405 - Rental property.
- Section 55-13A-406 - Obligation to pay money.
- Section 55-13A-407 - Insurance policies and similar contracts.
- Section 55-13A-408 - Insubstantial allocations not required.
- Section 55-13A-409 - Deferred compensation, annuities, and similar payments.
- Section 55-13A-410 - Liquidating asset.
- Section 55-13A-411 - Minerals, water, and other natural resources.
- Section 55-13A-412 - Timber.
- Section 55-13A-413 - Property not productive of income.
- Section 55-13A-414 - Derivatives and options.
- Section 55-13A-415 - Asset-backed securities.
- Section 55-13A-501 - Disbursements from income.
- Section 55-13A-502 - Disbursements from principal.
- Section 55-13A-503 - Transfers from income to principal for depreciation.
- Section 55-13A-504 - Transfers from income to reimburse principal.
- Section 55-13A-505 - Income taxes.
- Section 55-13A-506 - Adjustments between principal and income because of taxes.
- Section 55-13A-601 - Uniformity of application and construction.
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