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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45A-5: Refund amounts--Single-member households.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-45A. RETAIL SALES AND SERVICE TAX REFUNDS

The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person is determined as follows:

(1) If the claimant's income is seventeen thousand two hundred fifteen dollars or less, a sum equal to the pro rata share of each eligible claimant determined pursuant to § 10-45A-13, not to exceed five hundred dollars; and

(2) If the claimant's income is more than seventeen thousand two hundred fifteen dollars, no refund.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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