South Dakota Statutes

§ 3-12C-113 — Internal Revenue Code references.

South Dakota § 3-12C-113
JurisdictionSouth Dakota
Title 3PUBLIC OFFICERS AND EMPLOYEES
Ch. 3-12BSOUTH DAKOTA RETIREMENT SYSTEM

This text of South Dakota § 3-12C-113 (Internal Revenue Code references.) 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 § 3-12C-113 (2026).

Text

For purposes of this chapter, "Internal Revenue Code" or "code" means the United States Internal Revenue Code (January 1, 2025).

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Legislative History

SL 2023, ch 14, § 2; SL 2024, ch 21, § 1; SL 2025, ch 28, § 1.

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Bluebook (online)
South Dakota § 3-12C-113, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/3-12C-113.