{"data":{"id":"us-sd/sdcl-10-45a-13","jurisdiction":"us-sd","citation":"SDCL § 10-45A-13","heading":"Calculation of refund.","body":"In determining the pro rata share of each eligible claimant, the department shall divide the total amount appropriated to pay all claims authorized by this chapter, by the number of claimants who have timely filed.\nFor purposes of this section, the department shall consider a claimant from a household consisting solely of one person as one claimant, and the department shall consider a claimant from a household consisting of more than one person as two claimants.","path":["TITLE 10. TAXATION","CHAPTER 10-45A. RETAIL SALES AND SERVICE TAX REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-45A-13","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"fd4775446abaa9d23e150987692064aeb9812628746b2b3d3fcfd549821aa72b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45a-12","next":"us-sd/sdcl-10-45a-14"},"notice":"GroundRules: Original legal text. Not legal advice."}