S.D. Codified Laws § 10-1-47

This is the official text of S.D. Codified Laws § 10-1-47, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.

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Internal Revenue Code--Defined for certain sections

Official statutory text

The terms "United States Internal Revenue Code" and "Internal Revenue Code" mean the United States Internal Revenue Code as amended and in effect on January 1, 2025. 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 (5), and 10-45A-1 (5).

Source: SL 2016, ch 54, § 1; SL 2017, ch 61, § 1; SL 2018, ch 57, § 1; SL 2019, ch 57, § 1; SL 2020, ch 32, § 1; SL 2021, ch 42, § 1; SL 2021, ch 44, §§ 43, 44; SL 2022, ch 24, § 1; SL 2023, ch 26, § 1; SL 2024, ch 33, § 1; SL 2025, ch 42, § 1; SL 2026, ch 37, § 2; SL 2026, ch 38, § 1; SL 2026, ch 51, § 1.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.