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,
2021
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).
Signed February 10, 2022
Catchlines are not law. (§ 2-16-13.1) Underscores indicate new language.
Overstrikes
indicate deleted language.