S.D. Codified Laws § 3-12C-113

Current through the 2024 Legislative Session

Section 3-12C-113 - Internal Revenue Code references

For the purposes of this chapter, the term, Internal Revenue Code, or code, means the Internal Revenue Code as in effect as of January 1, 2024.

SDCL 3-12C-113

SL 2023, ch 14, §2; SL 2024, ch 21, §1.

Amended by S.L. 2024, ch. 21,s. 1, eff. 7/1/2024.

Added by S.L. 2023, ch. 14,s. 2, eff. 7/1/2023.