S.D. Codified Laws § 3-12C-113

Internal Revenue Code references

Known as the South Dakota Retirement Act

The act spans §§ 3-12C-1001 to 3-12C-907 (298 sections).

Source: SL 2023, ch 14, § 2; SL 2024, ch 21, § 1; SL 2025, ch 28, § 1

For purposes of this chapter, "Internal Revenue Code" or "code" means the United States Internal Revenue Code (January 1, 2025).

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.