South Dakota Statutes
§ 10-1-47 — Internal Revenue Code--Defined for certain sections.
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.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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