South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 55-9-12: Taxable expenditures prohibited.

Where this section sits in the code

TITLE 55. FIDUCIARIES AND TRUSTS
CHAPTER 55-9. CHARITABLE TRUSTS

The trustee of a trust described in § 55-9-7 shall not make any taxable expenditure which would give rise to any liability for the tax imposed by section 4945 (a) of the Internal Revenue Code.

Collected 2026-09-03T15:18:57Z. Source file · JSON

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