Changes to Existing Law
SB40 — revise certain references to the Internal Revenue Code.
1 section modified+1-2
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§ 10-1-47
Amended+1-2
Section 10-1-47 — AMENDED
. 10-1-47. Internal Revenue Code--Defined for certain sections. The term, United States Internal Revenue Code, or Internal Revenue Code, means the United States Internal Revenue Code as amended and in effect on January 1, 2020 2021. 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, and subdivisions 10-6A-1(7), 10-6B-1(5), 10-18A-1(6), 10-43-10.3(6), and 10-45A-1(5). 9