South Dakota § 3-12C-1813 - Conflicts.
Full text of South Dakota South Dakota Codified Laws § 3-12C-1813 — Conflicts., with citation guidance and answers to common questions.
§ 3-12C-1813. Conflicts.
In resolving any conflict between provisions of this part, and in resolving any other uncertainty as to the meaning or intention of any provision of the qualified benefit preservation arrangement, the prevailing interpretation shall be the one that causes:
(1) The qualified benefit preservation arrangement to constitute a qualified governmental excess benefit arrangement under the provisions of section 415(m) of the Internal Revenue Code and the qualified benefit preservation arrangement fund to be exempt from tax under sections 115 and 415(m) of the Internal Revenue Code;
(2) The qualified benefit preservation arrangement and the system to comply with all applicable requirements of the code; and
(3) The qualified benefit preservation arrangement and the system to comply with all applicable state laws.
Source: SL 2020, ch 14, § 13.
Frequently Asked Questions About South Dakota § 3-12C-1813
What does South Dakota Codified Laws § 3-12C-1813 cover?
Section 3-12C-1813 ("Conflicts.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 3-12C-1813?
A common citation format is "South Dakota Codified Laws § 3-12C-1813" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 3-12C-1813 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.