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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 01 - Department Of Revenue
§ 10-1-47 Internal Revenue Code defined for certain sections.
Universal Citation: SD Codified L § 10-1-47 (2017)
10-1-47. Internal Revenue Code defined for certain sections. The term, United States Internal Revenue Code, or Internal Revenue Code, means the United States Internal Revenue Code as amended and in effect on January 1, 2017. This section applies to §§ 10-4-9.1, 10-4-9.2, 10-4-9.3, 10-4-9.4, 10-4-39, 10-43-10.1, and 35-4-11.9, and subdivisions 10-6A-1(7), 10-6B-1(5), 10-18A-1(6), 10-43-10.3(7), and 10-45A-1(5).
Source: SL 2016, ch 54, § 1; SL 2017, ch 61, § 1.
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