S.D. Codified Laws § 55-9-9

Current through the 2024 Legislative Session

Section 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.

SDCL 55-9-9

SL 1972, ch 259, § 2 (1).