{"data":{"id":"us-sd/sdcl-55-9-9","jurisdiction":"us-sd","citation":"SDCL § 55-9-9","heading":"Distributions required to avoid taxes.","body":"The trustee of a trust described in § 55-9-7 shall distribute for each taxable year of the trust, amounts at least sufficient to avoid liability for the tax imposed by section 4942 (a) of the Internal Revenue Code.","path":["TITLE 55. FIDUCIARIES AND TRUSTS","CHAPTER 55-9. CHARITABLE TRUSTS"],"source_url":"https://sdlegislature.gov/Statutes/55-9-9","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"2e6c58836e4fa3409efe67adcf58a3eca6b0df213e250afd7ec8f45c380f4bd8","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-55-9-8","next":"us-sd/sdcl-55-9-10"},"notice":"GroundRules: Original legal text. Not legal advice."}