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Statutes > South Dakota Laws > Title 55 - FIDUCIARIES AND TRUSTS > Chapter 09 - Charitable Trusts > Section 55-9-9 - Distributions required to avoid taxes.

STATE STATUTES & CODES

SOUTH DAKOTA STATUTES AND CODES

Section 55-9-9 - Distributions required to avoid taxes.

55-9-9. Distributions required to avoid taxes. 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.

Source: SL 1972, ch 259, § 2 (1).

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