Changes to Existing Law

The term, United States Internal Revenue Code, or Internal Revenue Code, means4 the United States Internal Revenue Code as amended and in effect on January 1, 2018 2019. This section applies to §§ 10-4-9.1, 10-4-9.2, 10-4-9.3, 10-4-9.4, 10-4-39, and 10-43-10.1, and6 subdivisions 10-6A-1(7), 10-6B-1(5), 10-18A-1(6), 10-43-10.3(7) 10-43-10.3(6), and 10-45A- 1(5). 100 copies were printed on recycled paper by the South DakotaLegislative Research Council at a cost of $.167 per page.v Insertions into existing statutes are indicated by underscores.Deletions from existing statutes are indicated by overstrikes.