SDCL § 10-45A-5: Refund amounts--Single-member households.
Where this section sits in the code
- TITLE 10. TAXATION
- 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