There is a newer version of the South Dakota Codified Laws
2006 South Dakota Code - 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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