22.279.16 97th Legislative Session 991
ENTITLED An Act to revise certain references to the Internal Revenue Code.
Be it enacted by the Legislature of the State of South Dakota:
Section 1. That § 10-1-47 be AMENDED:
10-1-47. The term, United States Internal Revenue Code, or Internal Revenue Code, means the United States Internal Revenue Code as amended and in effect on January 1, 2022. 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).
An Act to revise certain references to the Internal Revenue Code.
I certify that the attached Act originated in the:
Speaker of the House
President of the Senate
Secretary of the Senate
File No. ____
Chapter No. ______
Received at this Executive Office
this _____ day of _____________,
2022 at ____________M.
for the Governor
The attached Act is hereby
approved this ________ day of
______________, A.D., 2022
Filed ____________, 2022
at _________ o'clock __M.
Secretary of State
Asst. Secretary of State