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·Title 10 TAXATION·Ch. 10-43 RETAIL SALES AND SERVICE TAX REFUNDS

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.

South Dakota § 10-45A-5 (Refund amounts for single-member households.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.