reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 61 - School For The Blind And Visually Impaired › Section 13-61-5 - Admission of older pupils to school--Nonresident pupils--Charges to nonresidents.

13-61-5. Admission of older pupils to school--Nonresident pupils--Charges to nonresidents.
Any pupil over the age of twenty-one years may, if circumstances warrant or require it, with the approval of a majority of the Board of Regents, be received and taught therein as provided in §13-61-4. Like pupils may be received from without the state upon payment to the superintendent of the South Dakota School for the Blind and the Visually Impaired, for the use and benefit of such school, of such charges for board, tuition, and care, as shall be fixed by such board. However, no pupil from without the state may be received to the exclusion of any resident of this state.
Source:
SDC 1939, §55.4003; SL 1975, ch 128, §369; SL 1998, ch 110, §11.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 61 - School For The Blind And Visually Impaired › Section 13-61-7 - Transportation allowance.

13-61-7. Transportation allowance.
Transportation shall be as provided in §13-37-8.9.
Source:
SDC 1939, §55.4003; SL 1975, ch 128, §370.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 61 - School For The Blind And Visually Impaired › Section 13-61-9 - Provision for care of blind or indigent children in other institutions.

13-61-9. Provision for care of blind or indigent children in other institutions.
The Board of Regents may provide for the care of a child who is either partially or totally blind and whose parent or guardian is indigent or unable to provide proper care, in any institution suitably equipped for the care of such child and until such child has reached the age of six years.
Source:
SDC 1939, §55.4004; SL 1985, ch 33, §37.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 62 - South Dakota Services For The Deaf › Section 13-62-1 - South Dakota Services for the Deaf--Location--Purpose.

13-62-1. South Dakota Services for the Deaf--Location--Purpose.
South Dakota Services for the Deaf is under the control of the Board of Regents and must be maintained and managed to provide assistance and audiology and outreach services to persons entitled to the benefits of a school for the deaf.
Source: SDC 1939, §55.4101; SL 1953, ch 296, §1; SL 1975, ch 128, §371; SL 2023, ch 62, §10.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 62 - South Dakota Services For The Deaf › Section 13-62-2 - Personnel--Qualifications.

13-62-2. Personnel--Qualifications.
The Board of Regents shall employ staff necessary to meet the needs of those persons entitled to benefits through South Dakota Services for the Deaf.
The administrator shall have knowledge concerning the educational needs of students with sensory disabilities. The administrator shall work to increase knowledge and skill in the use of American sign language.
The board may hire one person to serve as both the superintendent of the South Dakota School for the Blind and Visually Impaired and as the administrator of South Dakota Services for the Deaf. The person shall receive a single salary.
Source: SDC 1939, §55.4102 (2); SL 1953, ch 296, §2; SL 2018, ch 106, §1; SL 2023, ch 62, §11.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 62 - South Dakota Services For The Deaf › Section 13-62-3 - Administrator--Bond.

13-62-3. Administrator--Bond.
The administrator shall give a bond to the state in an amount fixed by the Board of Regents, for the faithful discharge of duties. The bond must be approved, recorded, and filed in the same manner as the bonds of state officers.
Source: SDC 1939, §55.4102 (2); SL 1953, ch 296, §2; SL 2023, ch 62, §12.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 62 - South Dakota Services For The Deaf › Section 13-62-4 - Employment and compensation.

13-62-4. Employment and compensation.
The Board of Regents shall prescribe the duties of the administrator. The board may fix the compensation of all staff at South Dakota Services for the Deaf.
Source: SDC 1939, §55.4102 (2); SL 1953, ch 296, §2; SL 1975, ch 128, §372; SL 2023, ch 62, §13.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 62 - South Dakota Services For The Deaf › Section 13-62-5 - Preservation of property.

13-62-5. Preservation of property.
The Board of Regents shall preserve and care for all property used by South Dakota Services for the Deaf.
Source: SDC 1939, §55.4102 (1); SL 1953, ch 296, §2; SL 2023, ch 62, §14.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 62 - South Dakota Services For The Deaf › Section 13-62-6 - Assistance--Criteria.

13-62-6. Assistance--Criteria.
Any resident of this state who is under twenty-one and has a hearing status that precludes receiving educational benefits through a public school is entitled to receive services through South Dakota Services for the Deaf.
South Dakota Services for the Deaf may assist any person who is not a resident of the state, provided:
(1)The person meets the criteria established in this section;
(2)The Board of Regents determines that no resident of this state is denied assistance as a result; and
(3)Payment is received for any charges established by the Board of Regents.
Source: SDC 1939, §55.4103; SL 1953, ch 296, §3; SL 1975, ch 128, §373; SL 1989, ch 171, §2; SL 2023, ch 62, §15.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 62 - South Dakota Services For The Deaf › Section 13-62-11 - Transportation allowance.

13-62-11. Transportation allowance.
Transportation shall be as provided in §13-37-8.9.
Source:
SDC 1939, §55.4103; SL 1953, ch 296, §3; SL 1975, ch 128, §374.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 62 - South Dakota Services For The Deaf › Section 13-62-12 - Use of moneys and property.

13-62-12. Use of moneys and property.
The Board of Regents shall ensure the proper allocation of any money, effects, and property received for the use and benefit of South Dakota Services for the Deaf.
Source: SDC 1939, §55.4102 (4); SL 1953, ch 296, §2; SL 2023, ch 62, §16.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 62 - South Dakota Services For The Deaf › Section 13-62-13 - Annual operating period.

13-62-13. Annual operating period.
The Board of Regents shall establish the annual operating period of South Dakota Services for the Deaf.
Source: SDC 1939, §55.4102 (5); SL 1953, ch 296, §2; SL 1975, ch 128, §375; SL 2023, ch 62, §17.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 62 - South Dakota Services For The Deaf › Section 13-62-14 - Rules--Governance and operation.

13-62-14. Rules--Governance and operation.
The Board of Regents shall promulgate rules, in accordance with chapter 1-26, for the governance and operations of South Dakota Services for the Deaf.
Source: SDC 1939, §55.4102 (6); SL 1953, ch 296, §2; SL 1975, ch 128, §376; SL 2023, ch 62, §18.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 62 - South Dakota Services For The Deaf › Section 13-62-15 - Lease of buildings--Conditions.

13-62-15. Lease of buildings--Conditions.
The Board of Regents may lease, for commercial purposes, portions of buildings that are not regularly and actively used by South Dakota Services for the Deaf. The purposes, terms, and conditions of each lease must be economical and consistent with the stewardship of public property.
The board may permit a lessee to undertake renovations if:
(1)The renovation is comparable to the kind and quality of the original structure;
(2)The board has the right to prior review and approval of renovation designs and specifications that may affect shared building structural systems and related equipment and infrastructure;
(3)The lessee provides such as-built documentation as the board may require; and
(4)The lessee agrees that the title to the renovations vests with the board on behalf of the state.
The board shall establish lease rates that are consistent with those of commercial leases for comparable properties in Sioux Falls and Minnehaha County. The board may offer the leases to the public in any commercially reasonable manner.
Lease income received by the board pursuant to this section is continuously appropriated to the board for use in maintaining the property and supporting the operations of South Dakota Services for the Deaf.
Source: SL 2018, ch 111, §10, eff. Feb. 8, 2018; SL 2023, ch 62, §19.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-2 - Powers of South Dakota Investment Council.

13-63-2. Powers of South Dakota Investment Council.
The council shall:
(1)Establish the program in the form of a trust to be declared by the council or in such other form as the council may determine;
(2)Develop and implement the program in a manner consistent with this chapter through the adoption of rules, guidelines, and procedures;
(3)Retain professional services, if necessary, including accountants, auditors, consultants, and other experts;
(4)Seek rulings and other guidance from the United States Department of the Treasury and the Internal Revenue Service relating to the program;
(5)Make changes to the program required for the participants in the program to obtain the federal income tax benefits or treatment provided by section 529 of the Internal Revenue Code and related regulations;
(6)Interpret, in rules, policies, guidelines, and procedures, the provisions of this chapter broadly in light of its purpose and objectives;
(7)Charge, impose, and collect administrative fees and service charges in connection with any agreement, contract, or transaction relating to the program;
(8)Select any financial institution or institutions to act as a depository and manager of the program in accordance with this chapter.
Source:
SL 2001, ch 97, §2.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-3 - Depositories and managers--Bidding by financial institutions--Selection criteria.

13-63-3. Depositories and managers--Bidding by financial institutions--Selection criteria.
The council may implement the program through the use of one or more financial institutions to act as the depositories and managers. Under the program, persons may establish accounts through the program at a depository. The council may solicit proposals from financial institutions to act as the depositories and managers of the program. Financial institutions that submit proposals must describe the financial instruments that will be held in accounts. Any program depositories and managers selected by the council shall be selected from among bidding financial institutions that demonstrate the most advantageous combination, both to potential program participants and this state, of the following factors:
(1)Financial stability and integrity;
(2)The safety of the investment instruments being offered, taking into account any insurance provided with respect to these instruments;
(3)The ability of the financial institution to track estimated costs of higher education as calculated by the council;
(4)The ability of the financial institutions, directly or through a subcontract, to satisfy record- keeping and reporting requirements;
(5)The financial institution's plan for promoting the program and the investment it is willing to make to promote the program;
(6)The fees, if any, proposed to be charged to persons for maintaining accounts;
(7)The minimum initial deposit and minimum contributions that the financial institution will require and the willingness of the financial institution to accept contributions through payroll deduction plans and other deposit plans; and
(8)Any other benefits to this state or its residents included in the proposal, including, if applicable, an account opening fee payable to the council by the account owner and an additional fee from the financial institution for statewide program marketing by the council.
Source: SL 2001, ch 97, §3; SL 2022, ch 49, §2.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-4 - Contract with financial institution to serve as program manager.

13-63-4. Contract with financial institution to serve as program manager.
The council may enter into a contract with any financial institution selected to serve as a program manager and depository.
The contract may include terms and conditions, not contrary to federal or state law, as agreed to by the parties.
Source: SL 2001, ch 97, §4; SL 2022, ch 49, §3.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-5 - Duties of program manager.

13-63-5. Duties of program manager.
A program manager shall:
(1)Take all action required to keep the program in compliance with the requirements of this chapter, the rules promulgated by the council pursuant to chapter 1-26, and any contract with the council to manage the program so that the program is treated as a qualified state tuition plan under section 529 of the Internal Revenue Code and related regulations;
(2)Keep adequate records of each account, keep each account segregated from each other account and provide the council with the information necessary to prepare statements required by §§13-63-22, 13-63-23, and 13-63-24 or file these statements on behalf of the council;
(3)Compile and total information contained in statements required to be prepared under §§13-63-22, 13-63-23, and 13-63-24 and provide these compilations to the council;
(4)Provide the council with this information to assist the council to determine compliance with §13-63-21;
(5)Provide representatives of the council, including other contractors or other state agencies, access to the books and records of the program manager to the extent needed to determine compliance with the contract; and
(6)Hold all accounts in trust for the benefit of this state and the account owner.
Source:
SL 2001, ch 97, §5.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-6 - Term of contract between council and financial institution.

13-63-6. Term of contract between council and financial institution.
Any contract executed between the council and a financial institution pursuant to this chapter shall be for a term of at least three years and not more than seven years.
Source:
SL 2001, ch 97, §6.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-7 - Conditions applicable to nonrenewed contracts.

13-63-7. Conditions applicable to nonrenewed contracts.
If a contract executed between the council and a financial institution pursuant to this chapter is not renewed, all of the following conditions apply at the end of the term of the nonrenewed contract:
(1)Accounts previously established and held in investment instruments at the financial institution may not be terminated;
(2)Additional contributions may be made to the accounts; and
(3)No new accounts may be placed with that financial institution.
Source:
SL 2001, ch 97, §7.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-8 - Termination of contract for good cause--Transfer of accounts.

13-63-8. Termination of contract for good cause--Transfer of accounts.
The council may terminate a contract with a financial institution at any time for good cause. If a contract is terminated, the council shall take custody of accounts held at that financial institution and shall seek to promptly transfer the accounts to another financial institution that is selected as a program manager and into investment instruments as similar to the original investments as possible.
Source:
SL 2001, ch 97, §8.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-9 - Program operated through accounts--Requirements to open.

13-63-9. Program operated through accounts--Requirements to open.
The program must be operated through the use of accounts. An account may be opened by any person who desires to save to pay the qualified higher education expenses of an individual by satisfying each of the following requirements:
(1)Completing an application in the form prescribed by the council that includes:
(a)The name, address, and social security number or employer identification number of the contributor;
(b)The name, address, and social security number or employer identification number of the account owner if the account owner is not the contributor;
(c)The name, address, and social security number of the designated beneficiary;
(d)A certification acknowledging that no excess contributions will be permitted pursuant to applicable law; and
(e)Any other information that the council may require;
(2)Paying any one-time application fee established by the council;
(3)Making the minimum contribution required by the council; and
(4)Designating the type of account to be opened if more than one type of account is offered.
Source: SL 2001, ch 97, §9; SL 2022, ch 49, §4.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-11 - Withdrawals from account.

13-63-11. Withdrawals from account.
Account owners may withdraw all or part of the balance from an account as may be authorized by the council, by policies, guidelines, or procedures, or under rules promulgated by the council pursuant to chapter 1-26.
Source:
SL 2001, ch 97, §11; SL 2002, ch 94, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-12 - Changing designated beneficiary.

13-63-12. Changing designated beneficiary.
An account owner may change the designated beneficiary of an account to an individual who is a member of the family of the former designated beneficiary or to any other individual in accordance with this section or with procedures established by the council by rules promulgated pursuant to chapter 1-26.
To change the designated beneficiary, the owner shall certify to the financial institution the name, address, social security number, and relationship of the new designated beneficiary to the previously named designated beneficiary. The change is effective upon the financial institution's receipt of the certification.
Source: SL 2001, ch 97, §12; SL 2022, ch 49, §5.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-13 - Transferring funds to another account--Conditions.

13-63-13. Transferring funds to another account--Conditions.
On the direction of an account owner, all or a portion of an account may be transferred to another account of which the designated beneficiary is a member of the family of the designated beneficiary of the transferee account, if the transferee account was created by this chapter or under a qualified state tuition program maintained by another state in accordance with section 529 of the Internal Revenue Code, or to an Achieving a Better Life Experience account in accordance with section 529A of the Internal Revenue Code.
Source: SL 2001, ch 97, §13; SL 2022, ch 49, §6.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-14 - Limitations on changing designated beneficiary and rolling over funds.

13-63-14. Limitations on changing designated beneficiary and rolling over funds.
Changes in designated beneficiaries and rollovers are not permitted if the changes or rollovers would violate either of the following:
(1)Section 13-63-21 relating to excess contributions; or
(2)Section 13-63-18 relating to investment choice.
Source:
SL 2001, ch 97, §14.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-17 - Accounts to be maintained separately.

13-63-17. Accounts to be maintained separately.
Each account shall be maintained separately from each other account under the program. Separate records and accounting shall be maintained for each account for each designated beneficiary.
Source:
SL 2001, ch 97, §17.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-18 - No direction of investments--Limited options permitted--Financial institution obligation.

13-63-18. No direction of investments--Limited options permitted--Financial institution obligation.
A contributor to, account owner of, or designated beneficiary of, any account may not, directly or indirectly direct the investment of any contributions to an account or the earnings from the account, except to the extent permitted under section 529 of the Internal Revenue Code. A financial institution may not permit a contributor, account owner, or designated beneficiary to act with respect to an account in a manner that constitutes investment direction, except to the extent permitted under section 529(b)(4) of the Internal Revenue Code.
The council, as trustee, may offer participants a choice of several investment options, some of which may require investment counseling prior to participation. Any investment vehicle offered by the council must be in accordance with policies of the council adopted pursuant to this chapter and must be consistent with the investments of a prudent person with similar objectives and must further be separate from, and not commingled with, other investment programs of the council.
Source: SL 2001, ch 97, §18; SL 2002, ch 94, §2; SL 2022, ch 49, §7.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-19 - Council to select financial institution in event of transfer of accounts--Exception.

13-63-19. Council to select financial institution in event of transfer of accounts--Exception.
If the council terminates the authority of a financial institution to hold accounts and accounts must be moved from that financial institution to another financial institution, the council shall select the financial institution and type of investment to which the balance of the account is moved unless the Internal Revenue Service provides guidance stating that allowing the account owner to select among several financial institutions that are then program managers and depositories would not cause the program to cease to be a qualified state tuition plan.
Source:
SL 2001, ch 97, §19.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-20 - Interest in account not subject to levy, judgment or garnishment--Not deemed asset--Interest not to be used as security--Inclusion as gross asset.

13-63-20. Interest in account not subject to levy, judgment or garnishment--Not deemed asset--Interest not to be used as security--Inclusion as gross asset.
Notwithstanding any other provision of law, any amount in or credited to any account is exempt from and is not susceptible to any levy, execution or judgment, or other operation of law, garnishment, or other judicial enforcement. Amounts in an account are not an asset or property of the account owner, contributor, or designated beneficiary for the purposes of paying any debt or liability of any account owner, contributor, or designated beneficiary. No account is subject to involuntary transfer or alienation. Neither an account owner nor a designated beneficiary may use an interest in an account as security for a loan. Any pledge of an interest in an account is of no force and effect. Amounts in an account may not be included in the gross estate of the account owner or contributor for purposes of state tax law, except to the extent that amounts in an account may be includable in the gross estate of the account owner or contributor for purposes of federal tax law. However, any funds in an account that have been contributed within one year prior to the account owner or contributor filing a petition under any chapter of Title 11 of the United States Bankruptcy Code are not exempt by the provisions of this section.
Source:
SL 2001, ch 97, §20; SL 2003, ch 111, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-21 - Council to adopt rules to prevent excess contributions.

13-63-21. Council to adopt rules to prevent excess contributions.
The council shall adopt policies, guidelines, procedures, or rules pursuant to chapter 1-26 to prevent contributions on behalf of a designated beneficiary in excess of the maximum amounts permitted under section 529 of the Internal Revenue Code and related regulations.
Source:
SL 2001, ch 97, §21; SL 2002, ch 94, §3.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-21.1 - Excess contributions--Processing.

13-63-21.1. Excess contributions--Processing.
For each designated beneficiary, the balance in the qualified tuition program may not exceed the limits as defined in section 529 of the Internal Revenue Code. If the financial institution determines that a contribution would cause the account balance limit to be exceeded, the financial institution may only deposit that portion of the contribution, if any, that does not result in an excess balance. The financial institution shall return the excess to the contributor or permit the account owner to transfer the excess to another account in accordance with §13-63-13. The program manager shall continuously monitor the current, cumulative balance in the accounts for each designated beneficiary.
Source: SL 2022, ch 49, §8.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-22 - Account distributions to be reported as required by federal law.

13-63-22. Account distributions to be reported as required by federal law.
If there is any distribution from an account to any person or for the benefit of any person during a calendar year, the distribution shall be reported to the Internal Revenue Service and the account owner or the designated beneficiary to the extent required by federal law.
Source:
SL 2001, ch 97, §22.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-23 - Account statements--Contents.

13-63-23. Account statements--Contents.
The financial institution shall provide statements to each account owner annually within thirty-one days after the twelve-month period to which they relate. The statement must include a minimum of the beginning balance; all contributions made during the preceding twelve-month period; the sum total of contributions made through the end of the period; any interest accrued, penalties charged, and distributions made during the period; the value of the account as of the end of the period; and any other matters that the council requires be reported to the account owner.
Source: SL 2001, ch 97, §23; SL 2022, ch 49, §9.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-24 - Statements to comply with federal or state tax laws.

13-63-24. Statements to comply with federal or state tax laws.
Statements and information returns relating to accounts shall be prepared and filed to the extent required by federal or state tax law.
Source:
SL 2001, ch 97, §24.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-25 - Government and non-profit organizations as account owners--Beneficiaries identified after account opened.

13-63-25. Government and non-profit organizations as account owners--Beneficiaries identified after account opened.
A state or local government or organizations described in section 501(c)(3) of the Internal Revenue Code and related regulations may open and become the account owner of an account to fund scholarships for persons whose identity will be determined after an account is opened. In this case, the requirement that a designated beneficiary be designated when an account is opened does not apply and each person who receives an interest in the account as a scholarship shall be treated as a designated beneficiary with respect to the interest.
Source:
SL 2001, ch 97, §25.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-26 - Identifying information of account holders and beneficiaries confidential.

13-63-26. Identifying information of account holders and beneficiaries confidential.
Any social security numbers, taxpayer identification numbers, addresses, or telephone numbers of account holders and designated beneficiaries that come into the possession of the council are confidential, are not public records, and may not be released by the council except as required by federal law.
Source:
SL 2001, ch 97, §26.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-27 - Account balance of beneficiary student treated as asset of parent--Exceptions.

13-63-27. Account balance of beneficiary student treated as asset of parent--Exceptions.
Any student loan program, student grant program, or other financial assistance program established or administered by this state or by a state supported educational institution shall treat the balance in an account of which the student is a designated beneficiary as if it were an asset of the parent of the designated beneficiary and not as a scholarship or grant or as an asset of the student for determining a student's or parent's income, assets, or financial need.
However, this section does not apply if any of the following conditions exist:
(1)Federal law requires all or a portion of the amount in an account to be taken into account in a different manner;
(2)Federal benefits could be lost if all or a portion of the amount in an account is not taken into account in a different manner; or
(3)A specific grant establishing a financial assistance program requires that all or a portion of the amount in an account be taken into account.
Source:
SL 2001, ch 97, §27.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-28 - Limitations of chapter.

13-63-28. Limitations of chapter.
Nothing in this chapter:
(1)Gives any designated beneficiary any rights or legal interest with respect to an account unless the designated beneficiary is the account owner;
(2)Guarantees that a designated beneficiary will be admitted to an eligible education institution or be allowed to continue enrollment at or graduate from an eligible education institution after admission;
(3)Establishes state residency for an individual merely because the individual is a designated beneficiary; or
(4)Guarantees that amounts saved pursuant to the program will be sufficient to cover the qualified higher education expenses of a designated beneficiary.
Source:
SL 2001, ch 97, §28.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-29 - Chapter does not establish guarantees.

13-63-29. Chapter does not establish guarantees.
Nothing in this chapter establishes any obligation of this state or any agency or instrumentality of this state to guarantee for the benefit of any account owner, contributor to an account, or designated beneficiary any of the following:
(1)The return of any amounts contributed to an account;
(2)The rate of interest or other return on any account;
(3)The payment of interest or other return on any account; or
(4)Tuition rates or the cost of related higher education expenditures.
Source:
SL 2001, ch 97, §29.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-30 - Mandated disclaimers.

13-63-30. Mandated disclaimers.
Every contract, application, deposit slip, or any other document that may be used in connection with a contribution to an account shall clearly indicate, in a typeface and a location that are readily visible, that the account is not insured by this state and neither the principal deposited nor the investment return is guaranteed by this state.
Source: SL 2001, ch 97, §30; SL 2022, ch 49, §10.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-31 - Annual report by council.

13-63-31. Annual report by council.
The council shall submit an annual report to the speaker of the House of Representatives, the president pro tem of the Senate, and the Governor by February first that summarizes the council's findings and recommendations concerning the program established by this chapter.
Source:
SL 2001, ch 97, §31.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 63 - Higher Education Savings Plan › Section 13-63-32 - Immunity from liability.

13-63-32. Immunity from liability.
The council, its members, the state investment officer, and the employees of the Division of Investment personally are immune from any and all liability for actions taken in good faith in the discharge of the council's responsibilities under the program.
Source:
SL 2003, ch 112, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-1 - School board may implement school sentinel program.

13-64-1. School board may implement school sentinel program.
Any school board may create, establish, and supervise the arming of school employees, hired security personnel, or volunteers in such manner and according to such protocols as the board may believe to be most likely to secure or enhance the deterrence of physical threat and defense of the school, its students, its staff, and members of the public on the school premises against violent attack. Those so authorized shall be referred to as school sentinels.
Source:
SL 2013, ch 93, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-2 - Approval of law enforcement official required.

13-64-2. Approval of law enforcement official required.
Before any school board may implement any school sentinel program pursuant to §13-64-1, or effect any material changes in the personnel or protocols of the school sentinel program, the school board shall obtain the approval of the law enforcement official who has jurisdiction over the school premises. Any material changes in the school sentinel program's personnel or protocols shall be reported to all law enforcement agencies with jurisdiction over the school premises forthwith.
Source:
SL 2013, ch 93, §2.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-3 - School sentinel training course.

13-64-3. School sentinel training course.
Any person who acts as a school sentinel, pursuant to §13-64-1, shall first successfully complete a school sentinel training course as defined by the Law Enforcement Officers Standards Commission pursuant to subdivision 23-3-35(16).
Source:
SL 2013, ch 93, §3.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-4 - School employee right to refuse to carry firearms.

13-64-4. School employee right to refuse to carry firearms.
No school board, in implementing the provisions of §13-64-1, may arm any individual teacher or other school employee without the latter's free, willing, and voluntary consent. No individual teacher or other school employee may be censured, criticized, or discriminated against for unwillingness or refusal to carry firearms pursuant to this chapter.
Source:
SL 2013, ch 93, §4.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-5 - Permit to carry concealed weapon required.

13-64-5. Permit to carry concealed weapon required.
No provision of §13-32-7 or any other provisions of state statute is effective to restrict or limit the provisions of this chapter. However, nothing in this chapter authorizes any person to carry a concealed weapon without a valid permit.
Source:
SL 2013, ch 93, §5.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-6 - Cause of action against school board.

13-64-6. Cause of action against school board.
The failure or refusal of any school board to implement a school sentinel program does not constitute a cause of action against the board, the school district, or any of its employees.
Source:
SL 2013, ch 93, §6.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-7 - Referendum petition on school board decision.

13-64-7. Referendum petition on school board decision.
A decision by a school board to implement a school sentinel program pursuant to §13-64-1 may be referred to a vote of the qualified voters of the school district by the filing of a petition signed by five percent of the registered voters in the school district, based upon the total number of registered voters at the last preceding general election. The board shall allow sufficient time for the referendum process authorized in this section.
Source:
SL 2013, ch 93, §9.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-8 - Time for filing petition.

13-64-8. Time for filing petition.
A petition to refer a school board decision pursuant to §13-64-7 may be filed with the business manager of the school district within twenty days after its publication. The filing of the petition shall require the submission of the decision to a vote of the qualified voters of the school district for its rejection or approval.
Source:
SL 2013, ch 93, §10.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-10 - Requirements for petition.

13-64-10. Requirements for petition.
Voters signing a referendum petition under §13-64-7 shall comply with the same requirements provided for counties under §7-18A-11, and the petition shall be verified in the same manner as provided for counties in §7-18A-12.
Source:
SL 2013, ch 93, §12.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-12 - Publication of referred decision.

13-64-12. Publication of referred decision.
The business manager of the school district shall have the entire referred decision published once a week for two successive weeks immediately preceding the election. The publication shall include a notice stating the date of election.
Source:
SL 2013, ch 93, §14.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-13 - Ballots on referendum.

13-64-13. Ballots on referendum.
The business manager of the school district shall have ballots printed for the vote upon the referred school board decision and have them distributed as other official ballots are distributed. Such ballots shall conform as near as may be to the law governing the submission of questions by the Legislature, except that the statement required to be printed on the ballots shall be prepared by the state's attorney. All questions to be voted upon at the same election may be submitted upon the same ballot.
Source:
SL 2013, ch 93, §15.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-14 - Majority vote required--Effective date of approved decision.

13-64-14. Majority vote required--Effective date of approved decision.
No referred school board decision regarding the school sentinel program becomes operative unless approved by a majority of the votes cast for or against the same. If approved, the decision shall take effect upon completion of the canvass of the election returns relating to the school sentinel program.
Source:
SL 2013, ch 93, §16.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-15 - Immunity from liability.

13-64-15. Immunity from liability.
No law enforcement officer or county sheriff, nor the Law Enforcement Officers Standards Commission, Division of Criminal Investigation, Office of Attorney General, the State of South Dakota, nor any agents, employees, or members thereof, is liable for any injury caused by, related to, or resulting from:
(1)The implementation of the school sentinel program established by this chapter;
(2)The adoption, promulgation, administration, or implementation of educational and training standards for school sentinels;
(3)The training provided by the Law Enforcement Officers Standards Commission, the Division of Criminal Investigation, the Office of Attorney General, or the state;
(4)The approvals required by the county sheriff under this chapter; or
(5)The performance, administration, or implementation of any services or programs that assist a school district in carrying out its duties under this chapter.
Source:
SL 2013, ch 93, §17.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 64 - School Sentinels › Section 13-64-16 - Sovereign immunity not waived.

13-64-16. Sovereign immunity not waived.
Nothing in this chapter shall be deemed to waive the sovereign immunity of the public entities of the State of South Dakota or of their employees.
Source:
SL 2013, ch 93, §18.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 65 - Partners In Education Tax Credit Program › Section 13-65-1 - Definitions.

13-65-1. Definitions.
Terms, as used in this chapter, mean:
(1)"Division," the Division of Insurance in the Department of Labor and Regulation;
(2)"Educational scholarship," a grant to an eligible student to cover all or part of the tuition and fees at a qualifying school. The average value of all scholarships awarded by a scholarship granting organization may not exceed eighty-two and five-tenths percent of the state's share of the per student equivalent, as defined in §13-13-10.1;
(3)"Eligible student," any student entering kindergarten through twelfth grade who resides in South Dakota while receiving the educational scholarship and:
(a)Is a member of a household whose total annual income, the year before the student enters the program, did not exceed one hundred fifty percent of the income standard used to qualify for a free or reduced-price lunch under the national free or reduced-price lunch program. If sufficient funding is available, once a student meets the initial income eligibility requirement, the student remains income eligible for three years or if the student is entering high school, until the student graduates high school regardless of household income. After the initial period of income eligibility, a student remains eligible if the student is a member of a household whose total annual income in the prior year did not exceed two hundred percent of the income standard used to qualify for a free or reduced-price lunch; or
(b)Is in foster care;
(4)"Low-income eligible student," any student who is a member of a household whose total annual income, the year before the student enters the program, did not exceed one hundred percent of the income standard used to qualify for a free or reduced-price lunch under the national free or reduced-price lunch program;
(5)"Parent," any guardian, custodian, or other person with authority to act in place of a parent for the child;
(6)"Program," the partners in education tax credit program established pursuant to this chapter;
(7)"Qualifying school," any nonpublic school that operates within the boundaries of South Dakota or any tribally controlled school on a federally recognized Indian reservation that operates within the boundaries of South Dakota, is accredited by the Department of Education, provides education to elementary or secondary students, and has notified a scholarship granting organization of its intention to participate in the program and comply with the program requirements. This term excludes any school that receives a majority of its revenues from public funds;
(8)"Scholarship granting organization," a nonprofit organization that complies with the requirements of the program and provides educational scholarships to students.
Source: SL 2016, ch 102, §1; SL 2018, ch 107, §1; SL 2018, ch 108, §1; SL 2021, ch 84, §1; SL 2022, ch 50, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 65 - Partners In Education Tax Credit Program › Section 13-65-2 - Partners in education tax credit program established.

13-65-2. Partners in education tax credit program established.
The partners in education tax credit program is hereby established. Through the program, any company that is liable to pay the insurance company premium and annuity tax, pursuant to §10-44-2, may claim credit for contributions made to the scholarship granting organization. The tax credit may be claimed by the company on the annual premium tax return in an amount equaling up to one hundred percent of the total contributions made to the scholarship granting organization in the previous taxable year.
No tax credit may be claimed pursuant to this chapter for the portion of the tax that is collected and set aside for workers' compensation coverage as provided in subdivision 10-44-2(4) or for the tax that is levied on fire insurance premiums pursuant to §10-44-9.
Source:
SL 2016, ch 102, §2; SL 2019, ch 97, §2.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 65 - Partners In Education Tax Credit Program › Section 13-65-3 - Limit on tax credits.

13-65-3. Limit on tax credits.
Notwithstanding the provisions of §13-65-2, the total amount of tax credits claimed on annual premium tax returns pursuant to this chapter may not exceed three million five hundred thousand dollars in fiscal year 2023 and each year thereafter.
Source: SL 2016, ch 102, §3; SL 2022, ch 50, §2.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 65 - Partners In Education Tax Credit Program › Section 13-65-3.1 - Tax credits reducing quarterly payments.

13-65-3.1. Tax credits reducing quarterly payments.
Any company may claim a premium tax credit as provided in §13-65-2 to reduce quarterly payments required by §10-44-2. Claims for tax credits on quarterly payments shall be reported to the Division of Insurance on a form prescribed by the director. Pursuant to §13-65-8, a company must report the amount and specify, at the time of contribution, the quarter to which the premium tax credit shall be applied. No tax credit claimed under this section may reduce a quarterly payment otherwise required by §10-44-2 to an amount less than zero. A company shall report all reductions in quarterly payments pursuant to this section on its annual premium tax return.
Source:
SL 2019, ch 97, §1.
2023 South Dakota Codified Laws › Title 13 - Education › Chapter 65 - Partners In Education Tax Credit Program › Section 13-65-5 - Annual financial information reports.

13-65-5. Annual financial information reports.
The scholarship granting organization shall demonstrate financial accountability by annually submitting to the auditor general a financial information report that complies with uniform financial accounting standards and is the result of an audit conducted by a certified public accountant and by having the auditor certify that the report is free of material misstatements. The scholarship granting organization shall provide the audit to the auditor general within one hundred eighty days after the completion of the scholarship granting organization's fiscal year.
Source:
SL 2016, ch 102, §5.