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SOUTH DAKOTA STATUTES AND CODES
Section 58-10-13 - Trust defined.
58-10-13. Trust defined. For purposes of subdivision 58-10-4(6), the term, trust, includes any trust, including a business trust, and the term, beneficiary, includes the interest of any beneficiary in a trust, including a beneficial owner of a business trust.
Source: SL 2006, ch 251, § 2.
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