South Dakota Codified Laws
Chapter 13A - Uniform Principal And Income Act
Section 55-13A-601 - Uniformity of application and construction.

55-13A-601. Uniformity of application and construction.
In applying and construing this Uniform Act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.

Source: SL 2007, ch 282, ยง32.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 55 - Fiduciaries and Trusts

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 interest begins.

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.

Section 55-13A-602 - Application of chapter to existing trusts and estates.