SDCL § 10-45A-6: Refund amounts--Multiple-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 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