{"data":{"id":"us-sd/sdcl-55-9-12","jurisdiction":"us-sd","citation":"SDCL § 55-9-12","heading":"Taxable expenditures prohibited.","body":"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.","path":["TITLE 55. FIDUCIARIES AND TRUSTS","CHAPTER 55-9. CHARITABLE TRUSTS"],"source_url":"https://sdlegislature.gov/Statutes/55-9-12","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"88ff3a059341fff0f41a75cc707c0673d9e556816d6007565c613ae557e65571","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-55-9-11","next":"us-sd/sdcl-55-9-13"},"notice":"GroundRules: Original legal text. Not legal advice."}