Changes to Existing Law
SB29 — revise certain references to the Internal Revenue Code.
1 section modified+1-3
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§ 10-1-47
Amended+1-3
Section 10-1-47 — AMENDED
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, 2022 2023. This section applies to §§ 10-4-9.1, 10-4-9.2, 10-4-9.3, 10-4-9.4, 10-4-39, 10-6-157, 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). 8