{"data":{"id":"us-sd/sdcl-10-45a-2","jurisdiction":"us-sd","citation":"SDCL § 10-45A-2","heading":"Refund of sales and service tax to elderly and disabled persons.","body":"Any person sixty-five years of age or older prior to January first in the year for which a claim for refund is made, and any disabled person as defined in subdivision 10-45A-1(2), and resident of this state for that entire calendar year, shall be reimbursed and repaid as a refund for retail sales and service taxes paid, within sixty days after the deadline, as prescribed in § 10-45A-8, for the filing of a claim with the secretary of the Department of Revenue, according to the schedule in §§ 10-45A-5 to 10-45A-7, inclusive.","path":["TITLE 10. TAXATION","CHAPTER 10-45A. RETAIL SALES AND SERVICE TAX REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-45A-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"4aef0035b6b914d737029aff86f77d5ee0f79e2f819e1bbdcdb88f942cb3e52b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45a-1.1","next":"us-sd/sdcl-10-45a-2.1"},"notice":"GroundRules: Original legal text. Not legal advice."}