South Dakota § 10-45A-5 Refund amounts for single-member households.

South Dakota Statutes

§ 10-45A-5 — Refund amounts for single-member households.

South Dakota § 10-45A-5

Title 10TAXATION

Ch. 10-43RETAIL SALES AND SERVICE TAX REFUNDS

This text of South Dakota § 10-45A-5 (Refund amounts for single-member households.) 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 § 10-45A-5 (2026).

Text

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:

(1)If the claimant's income is ten thousand five hundred sixty-six dollars or less, a sum of two hundred fifty-eight dollars;

(2)If the claimant's income is ten thousand five hundred sixty-seven dollars and not more than sixteen thousand five hundred sixty-six dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between sixteen thousand five hundred sixty-six dollars and the income of the claimant; and (3) If the claimant's income is more than sixteen thousand five hundred sixty-six dollars, no refund.

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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: (1) If the claimant's income is ten thousand five hundred sixty-six dollars or less, a sum of two hundred fifty-eight dollars; (2) If the claimant's income is ten thousand five hundred sixty-seven dollars and not more than sixteen thousand five hundred sixty-six dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between sixteen thousand five hundred sixty-six dollars and the income of the claimant; and (3) If the claimant's income is more than sixteen thousand five hundred sixty-six dollars, no refund.

Legislative History

SL 1974, ch 89, § 3 (1); SL 1978, ch 79, § 1; SL 1988, ch 96, § 3; SL 1989, ch 93, § 3; SL 1990, ch 81, § 3; SL 2000, ch 53, § 3; SL 2002, ch 57, § 6; SL 2006, ch 42, § 6; SL 2008, ch 59, § 6; SL 2012, ch 65, § 6, eff. Mar. 20, 2012; SL 2013, ch 47, § 6, eff. Mar. 6, 2013; SL 2014, ch 56, § 6, eff. Mar. 26, 2014; SL 2016, ch 60, § 6, eff. Feb. 25, 2016; SL 2018, ch 62, § 6, eff. Feb. 8, 2018; SL 2019, ch 63, § 6, eff. Mar. 27, 2019; SL 2020, ch 33, § 6, eff. Mar. 16, 2020; SL 2021, ch 48, § 6, eff. Mar. 25, 2021; SL 2022, ch 31, § 7, eff. Mar. 18, 2022; SL 2023, ch 31, § 6, eff. Feb. 9, 2023; SL 2024, ch 37, § 6, eff. Feb. 15, 2024; SL 2025, ch 48, § 3, eff. Mar. 11, 2025.