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, 2024. This section applies to §§10-4-9.1, 10-4-9.2, 10-4-9.3, 10-4-9.4, 10-4-39, 10-6-157, and 10-43-10.1, and subdivisions 10-6A-1(7), 10-6B-1(5), 10-18A-1(6), 10-43-10.3(6), and 10-45A-1(5). Source: SL 2016, ch 54, §1; SL 2017, ch 61, §1; SL 2018, ch 57, §1; SL 2019, ch 57, §1; SL 2020, ch 32, §1; SL 2021, ch 42, §1; SL 2021, ch 44, §§43, 44; SL 2022, ch 24, §1; SL 2023, ch 26, §1; SL 2024, ch 33, §1.
South Dakota Legal Code