South Dakota Statutes
§ 3-12C-113 — Internal Revenue Code references.
South Dakota § 3-12C-113
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.
Nearby Sections
15
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Bluebook (online)
South Dakota § 3-12C-113, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/3-12C-113.