South Dakota Statutes
§ 10-1-47 — Internal Revenue Code--Defined for certain sections.
South Dakota § 10-1-47
This text of South Dakota § 10-1-47 (Internal Revenue Code--Defined for certain sections.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-1-47 (2026).
Text
The terms "United States Internal Revenue Code" and "Internal Revenue Code" mean the United States Internal Revenue Code as amended and in effect on January 1, 2025. 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).
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Legislative History
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; SL 2025, ch 42, § 1.
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Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-1-47, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-1-47.