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SOUTH DAKOTA STATUTES AND CODES
Section 47-22-68.4 - Distributions required of foundation.
47-22-68.4. Distributions required of foundation. The corporation described in § 47-22-68.2 shall distribute for each of its taxable years amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of the Internal Revenue Code.
Source: SL 1972, ch 244, § 2 (1).
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