GroundRules
SDCL § 11-11-47: Authority as state issuing agency and housing credit agency.
Where this section sits in the code
- TITLE 11. PLANNING, ZONING AND HOUSING PROGRAMS
- CHAPTER 11-11. SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY
The authority is an agency of the state which is an issuing authority within the meaning of § 146 of the Internal Revenue Code of 1986 and the State Housing Credit Agency within the meaning of § 42(h)(7)(A) of the Internal Revenue Code of 1986. The authority may administer the provisions of § 42 of the Internal Revenue Code of 1986.
Collected 2026-09-03T15:18:56Z. Source file · JSON