{"data":{"id":"us-sd/sdcl-1-16b-73","jurisdiction":"us-sd","citation":"SDCL § 1-16B-73","heading":"Compliance with Internal Revenue Code.","body":"Notwithstanding any other provision of law, the authority in order to accomplish the purposes provided in this chapter may perform all acts necessary to comply with the requirements of § 103 of the Internal Revenue Code of 1986, as amended, and any regulation promulgated pursuant to § 103 to insure that all interest from bonds issued under this chapter are tax exempt.\nAll hearings or acts necessary to comply with § 147(f) of the Internal Revenue Code of 1986, as amended, and any regulations promulgated pursuant to § 147(f) are exempt from the requirements and procedures of chapter 1-26.\nThe Governor is the approving representative for the state for the purpose of complying with the applicable provisions of § 147(f) of the Internal Revenue Code of 1986, as amended, and any regulations promulgated pursuant to § 147(f) necessary to insure that all interest from bonds issued are tax exempt.","path":["TITLE 1. STATE AFFAIRS AND GOVERNMENT","CHAPTER 1-16B. ECONOMIC DEVELOPMENT FINANCE AUTHORITY"],"source_url":"https://sdlegislature.gov/Statutes/1-16B-73","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"671aaa7cb3d0dab7ca293f2919864ee50bc6497322765f29934a7a8f6ae7cacc","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-1-16b-72","next":"us-sd/sdcl-1-16e-1"},"notice":"GroundRules: Original legal text. Not legal advice."}