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South DakotaStatutes

Timber

SDCL § 55-13-10 — under REVISED UNIFORM PRINCIPAL AND INCOME ACT.

SDCL § 55-13-10

If any part of the principal consists of land from which merchantable timber may be removed, the receipts from taking the timber from the land shall be allocated in accordance with § 55-13-2(a)(3). Source: SL 1984, ch 323 , § 10.