South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-1-47 — Internal Revenue Code--Defined for certain sections

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 (6), and 10-45A-1 (5).

Last amended: 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. Effective July 1, 2026 10-1-47 . Internal Revenue Code--Defined for certain sections. 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

Source: official text