South Dakota § 55-17-5 - Application of Internal Revenue Code--Special spousal property defined--Community property classified by another jurisdiction.
Full text of South Dakota South Dakota Codified Laws § 55-17-5 — Application of Internal Revenue Code--Special spousal property defined--Community property classified by another jurisdiction., with citation guidance and answers to common questions.
§ 55-17-5. Application of Internal Revenue Code--Special spousal property defined--Community property classified by another jurisdiction.
For purposes of the application of 26 U.S.C. § 1014(b)(6) (January 1, 2026), a South Dakota special spousal trust is a trust established under the community property laws of this state, as set forth in this chapter.
For purposes of this chapter, "special spousal property" means community property. Community property that is classified by a jurisdiction other than this state and transferred to a South Dakota special spousal trust retains its character as community property while in the trust. If the trust is revoked and property is transferred on revocation of the trust, the community property that is classified by a jurisdiction other than South Dakota retains its character as community property to the extent otherwise provided by the laws of this state.
Source: SL 2016, ch 231, § 33; SL 2026, ch 198, § 8.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 55-17-5
What does South Dakota Codified Laws § 55-17-5 cover?
Section 55-17-5 ("Application of Internal Revenue Code--Special spousal property defined--Community property classified by another jurisdiction.") 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 § 55-17-5?
A common citation format is "South Dakota Codified Laws § 55-17-5" (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 § 55-17-5 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.