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

SDCL § 10-45A-6: Refund amounts--Multiple-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 of more than one person is determined as follows:

(1) If household income is twenty-three thousand two hundred sixty-five dollars or less, a sum equal to two times the pro rata share of each eligible claimant determined pursuant to § 10-45A-13, not to exceed one thousand dollars; and

(2) If household income is more than twenty-three thousand two hundred sixty-five dollars, no refund.

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

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