S.D. Admin. R. 62:01:01:04

Current through Register Vol. 51, page 67, December 16, 2024

Section 62:01:01:04 - Internal Revenue Code

The term, Internal Revenue Code, and the term, code, mean the Internal Revenue Code as in effect on July 1, 2014.

S.D. Admin. R. 62:01:01:04

39 SDR 227, effective 7/1/2013; 40 SDR 197, effective 5/27/2014.

General Authority: SDCL 3-12-47(41A).

Law Implemented: SDCL 3-12-47(41A).