<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 3-12C-113 - Internal Revenue Code references.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s21d38e606d5244f8827b8a2951da201cNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s21d38e606d5244f8827b8a2951da201cSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s21d38e606d5244f8827b8a2951da201cCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s21d38e606d5244f8827b8a2951da201cStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s21d38e606d5244f8827b8a2951da201cDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s21d38e606d5244f8827b8a2951da201c000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s21d38e606d5244f8827b8a2951da201cNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s21d38e606d5244f8827b8a2951da201cDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s21d38e606d5244f8827b8a2951da201cSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 3-12C-113 - Internal Revenue Code references."><meta property="og:description" content="SDLRC Codified Law 3-12C-113 - Internal Revenue Code references."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/3-12C-113"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s21d38e606d5244f8827b8a2951da201cNormal"><a href="https://sdlegislature.gov/Statutes?Statute=3-12C-113" rel="noopener"><span class="s21d38e606d5244f8827b8a2951da201cSENU">3-12C-113</span></a><span xml:space="preserve" class="s21d38e606d5244f8827b8a2951da201cSENU">. </span><span class="s21d38e606d5244f8827b8a2951da201cCL">Internal Revenue Code references.</span></p><p dir="ltr" class="s21d38e606d5244f8827b8a2951da201cStatute"><span class="s21d38e606d5244f8827b8a2951da201cDefaultParagraphFont">For purposes of this chapter, "Internal Revenue Code" or "code" means the United States Internal Revenue Code (January 1, 2025).</span></p><p dir="ltr" class="s21d38e606d5244f8827b8a2951da201cNormal"><span xml:space="preserve" class="s21d38e606d5244f8827b8a2951da201c000000"> </span></p><p dir="ltr" class="s21d38e606d5244f8827b8a2951da201cNoIndent"><span xml:space="preserve" class="s21d38e606d5244f8827b8a2951da201cDefaultParagraphFont-000001">Source: </span><span class="s21d38e606d5244f8827b8a2951da201cSCL">SL 2023, ch 14, § 2; SL 2024, ch 21, § 1; SL 2025, ch 28, § 1.</span></p></div></body></html>