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. Internal Revenue Code--Defined for certain sections.
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,
2020
2021. This
section applies to §§ 10-4-9.1,
10-4-9.2,
10-4-9.3,
10-4-9.4,
10-4-39,
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).
Signed February 1, 2021
Catchlines are not law. (§ 2-16-13.1) Underscores indicate new language.
Overstrikes
indicate deleted language.