{"data":{"id":"us-sd/sdcl-10-1-47","jurisdiction":"us-sd","citation":"SDCL § 10-1-47","heading":"Internal Revenue Code--Defined for certain sections.","body":"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(5), and 10-45A-1(5).","path":["TITLE 10. TAXATION","CHAPTER 10-1. DEPARTMENT OF REVENUE"],"source_url":"https://sdlegislature.gov/Statutes/10-1-47","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ad41d274a8995de2030c7ef3442075efe53163c1249dcd466752e3837fa6208c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-46","next":"us-sd/sdcl-10-3-1"},"notice":"GroundRules: Original legal text. Not legal advice."}