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State of South Dakota |
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NINETY-FOURTH SESSION
LEGISLATIVE ASSEMBLY, 2019 |
| 400B0242 |
HOUSE BILL NO. 1015 |
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Introduced by: The Committee on Taxation at the request of the Department of Revenue
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FOR AN ACT 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 to read:
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,
2018 2019. 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(7) 10-43-10.3(6), and 10-45A-1(5).
100 copies were printed on recycled paper by the South Dakota
Legislative Research Council at a cost of $.167 per page. |
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Insertions into existing statutes are indicated by underscores.
Deletions from existing statutes are indicated by overstrikes. |
