{"data":{"id":"us-sd/sdcl-10-45a-4","jurisdiction":"us-sd","citation":"SDCL § 10-45A-4","heading":"Relief limited to one claimant per household--Secretary to resolve disputes.","body":"Only one claimant per household per year shall be entitled to relief under this chapter. When two or more individuals of a household are able to meet the qualifications for a claimant, they may determine among them as to who the claimant shall be. If they are unable to agree, the matter shall be referred to the secretary of revenue and his decision shall be final.","path":["TITLE 10. TAXATION","CHAPTER 10-45A. RETAIL SALES AND SERVICE TAX REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-45A-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"92f4650ad9546a86ccb2d28bdfcdfefa83e0b08e0f31e804731ad7300b325dbf","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45a-3","next":"us-sd/sdcl-10-45a-5"},"notice":"GroundRules: Original legal text. Not legal advice."}