{"data":{"id":"us-sd/sdcl-55-9-8","jurisdiction":"us-sd","citation":"SDCL § 55-9-8","heading":"Self-dealing by trustee prohibited.","body":"The trustee of a trust described in § 55-9-7 shall not engage in any act of self-dealing which would give rise to any liability for the tax imposed by section 4941 (a) of the Internal Revenue Code.","path":["TITLE 55. FIDUCIARIES AND TRUSTS","CHAPTER 55-9. CHARITABLE TRUSTS"],"source_url":"https://sdlegislature.gov/Statutes/55-9-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"b85f793fbf085b13c5a26149818fe8c2bbbef4638bf287188f65f2c8369fc7bd","source_id":"us-sd","stale":false,"prev":"us-sd/sdcl-55-9-7","next":"us-sd/sdcl-55-9-9"},"notice":"GroundRules: Original legal text. Not legal advice."}