Changes to Existing Law
SB19 — Revise certain references to the Internal Revenue Code.
1 section modified+29-13
View:
§ 10-1-47
Amended+29-13
Section 10-1-47 — AMENDED
10-1-47. The terms "United States Internal Revenue Code" and "Internal Revenue Code" mean the United States Internal Revenue Code as amended and in effect on January 1, 2025. 2025 2026. This section applies to §§ 10-4-9.1, 10-4-9.2, 10-4-9.3, 10-4-9.4, 10-4-39, 10-4-6 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