South Dakota Statutes

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

South Dakota·Title 3 PUBLIC OFFICERS AND EMPLOYEES·Ch. 3-12B SOUTH DAKOTA RETIREMENT SYSTEM
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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