{"data":{"id":"us-sd/sdcl-55-1a-28","jurisdiction":"us-sd","citation":"SDCL § 55-1A-28","heading":"Creation of reserves.","body":"A trustee may create reserves out of income for depreciation, obsolescence, or amortization, or for the depletion of mineral or timber properties.","path":["TITLE 55. FIDUCIARIES AND TRUSTS","CHAPTER 55-1A. TRUSTEES' POWERS"],"source_url":"https://sdlegislature.gov/Statutes/55-1A-28","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"41d13f725946fb0a5bc1a1ca7987929d3e41146d788f4a62dbbb862006dd526a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-55-1a-27","next":"us-sd/sdcl-55-1a-29"},"notice":"GroundRules: Original legal text. Not legal advice."}