{"data":{"id":"us-sd/sdcl-3-12c-113","jurisdiction":"us-sd","citation":"SDCL § 3-12C-113","heading":"Internal Revenue Code references.","body":"For purposes of this chapter, \"Internal Revenue Code\" or \"code\" means the United States Internal Revenue Code (January 1, 2026).","path":["TITLE 3. PUBLIC OFFICERS AND EMPLOYEES","CHAPTER 3-12C. SOUTH DAKOTA RETIREMENT SYSTEM"],"source_url":"https://sdlegislature.gov/Statutes/3-12C-113","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6b39573a8ec4177a99b5e4cf29d38f04cd21b6b8b7f3ace4043a766e5a307043","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-3-12c-112","next":"us-sd/sdcl-3-12c-114"},"notice":"GroundRules: Original legal text. Not legal advice."}