{"data":{"id":"us-sd/sdcl-10-45a-5","jurisdiction":"us-sd","citation":"SDCL § 10-45A-5","heading":"Refund amounts--Single-member households.","body":"The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person is determined as follows:\n(1) If the claimant's income is seventeen thousand two hundred fifteen dollars or less, a sum equal to the pro rata share of each eligible claimant determined pursuant to § 10-45A-13, not to exceed five hundred dollars; and\n(2) If the claimant's income is more than seventeen thousand two hundred fifteen dollars, no refund.","path":["TITLE 10. TAXATION","CHAPTER 10-45A. RETAIL SALES AND SERVICE TAX REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-45A-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b2207e4ab32317cce51bf0857ea22417104a413ecfa4cfda9f174bad434d9e9a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45a-4","next":"us-sd/sdcl-10-45a-6"},"notice":"GroundRules: Original legal text. Not legal advice."}