State Codes and Statutes
Statutes > South-dakota > Title-47 > Chapter-22 > Statute-47-22-68-347-22-68.3. Self-dealing by foundation prohibited. The corporation described in § 47-22-68.2 shall not engage in any act of self-dealing which would give rise to any liability for the tax imposed by section 4941(a) of the Internal Revenue Code.
Source: SL 1972, ch 244, § 2 (2).