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2019 South Dakota Codified Laws
Title 11 - Planning, Zoning and Housing Programs
Chapter 11 - South Dakota Housing Development Authority
§ 11-11-47 Authority as state issuing agency and housing credit agency.
Universal Citation: SD Codified L § 11-11-47 (2019)
11-11-47. Authority as state issuing agency and housing credit agency. The authority is an agency of the state which is an issuing authority within the meaning of § 146 of the Internal Revenue Code of 1986 and the State Housing Credit Agency within the meaning of § 42(h)(7)(A) of the Internal Revenue Code of 1986. The authority may administer the provisions of § 42 of the Internal Revenue Code of 1986.
Source: SL 1981, ch 221, § 2; SDCL Supp, § 28-19-39.4; SL 1984, ch 106, § 2; SL 1987, ch 118, § 3; SL 2012, ch 78, § 26.
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