S.D. Codified Laws § 10-1-47

Current through the 2024 Legislative Session

Section 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).

SDCL 10-1-47

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.

Amended by S.L. 2024, ch. 33,s. 1, eff. 7/1/2024.

Amended by S.L. 2023, ch. 26,s. 1, eff. 7/1/2023.

Amended by S.L. 2022, ch. 24,s. 1, eff. 7/1/2022.

Amended by S.L. 2021, ch. 44,s. 43, eff. 7/1/2021.

Amended by S.L. 2021, ch. 42,s. 1, eff. 7/1/2021.

Amended by S.L. 2020, ch. 32,s. 1, eff. 7/1/2020.

Amended by S.L. 2019, ch. 57,s. 1, eff. 7/1/2019.

Amended by S.L. 2018, ch. 57,s. 1, eff. 7/1/2018.

Amended by S.L. 2017, ch. 61,s. 1, eff. 7/1/2017.

Added by S.L. 2016, ch. 54,s. 1, eff. 7/1/2016.