{"data":{"id":"us-sd/sdcl-11-11-47","jurisdiction":"us-sd","citation":"SDCL § 11-11-47","heading":"Authority as state issuing agency and housing credit agency.","body":"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.","path":["TITLE 11. PLANNING, ZONING AND HOUSING PROGRAMS","CHAPTER 11-11. SOUTH DAKOTA HOUSING DEVELOPMENT AUTHORITY"],"source_url":"https://sdlegislature.gov/Statutes/11-11-47","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a0697d7c8208a076f5d3af3169d4ab2e1851c0a10e2a838b205da6f60b605bbe","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-11-11-46","next":"us-sd/sdcl-11-11-48"},"notice":"GroundRules: Original legal text. Not legal advice."}