{"data":{"id":"us-sd/sdcl-55-9-10","jurisdiction":"us-sd","citation":"SDCL § 55-9-10","heading":"Retention of excess business holdings prohibited.","body":"The trustee of a trust described in § 55-9-7 shall not retain any excess business holdings which would give rise to any liability for the tax imposed by section 4943 (a) of the Internal Revenue Code.","path":["TITLE 55. FIDUCIARIES AND TRUSTS","CHAPTER 55-9. CHARITABLE TRUSTS"],"source_url":"https://sdlegislature.gov/Statutes/55-9-10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"c1a07238d2c46f037be6900e64174e88d9c518553a9c35bddeef328f6c3d24fd","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-55-9-9","next":"us-sd/sdcl-55-9-11"},"notice":"GroundRules: Original legal text. Not legal advice."}