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SOUTH DAKOTA STATUTES AND CODES
Section 47-22-68.5 - Excess business holdings prohibited to foundation.
47-22-68.5. Excess business holdings prohibited to foundation. The corporation described in § 47-22-68.2 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.
Source: SL 1972, ch 244, § 2 (3).
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