South Dakota § 10-18A-6.1 Multiple

South Dakota Statutes

§ 10-18A-6.1 — Multiple

South Dakota § 10-18A-6.1

Title 10TAXATION

Ch. 10-18PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS

This text of South Dakota § 10-18A-6.1 (Multiple) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-18A-6.1 (2026).

Text

The head of household shall be eligible for the refund computed pursuant to the schedule in § 10-18A-6 if each of the following conditions are satisfied:

(1)The head of household is a widow or widower;

(2)The dwelling upon which the refund is claimed qualified for and received a refund pursuant to § 10-18A-6 in the year immediately preceding the death of the deceased spouse;

(3)The head of household has continued to live in the same dwelling;

(4)The head of household has not remarried.

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The head of household shall be eligible for the refund computed pursuant to the schedule in § 10-18A-6 if each of the following conditions are satisfied: (1) The head of household is a widow or widower; (2) The dwelling upon which the refund is claimed qualified for and received a refund pursuant to § 10-18A-6 in the year immediately preceding the death of the deceased spouse; (3) The head of household has continued to live in the same dwelling; (4) The head of household has not remarried.