South Dakota § 10-45A-6 Refund amounts for multiple-member households.

South Dakota Statutes

§ 10-45A-6 — Refund amounts for multiple-member households.

South Dakota § 10-45A-6

Title 10TAXATION

Ch. 10-43RETAIL SALES AND SERVICE TAX REFUNDS

This text of South Dakota § 10-45A-6 (Refund amounts for multiple-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-6 (2026).

Text

The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one person is determined as follows:

(1)If household income is sixteen thousand one hundred eighty-four dollars or less, the sum of five hundred eighty-one dollars;

(2)If household income is sixteen thousand one hundred eighty-five dollars and not more than twenty-two thousand four hundred eighty-four dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between twenty-two thousand four hundred eighty-four dollars and total household income; and (3) If household income is more than twenty-two thousand four hundred eighty-four dollars, no refund.

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The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one person is determined as follows: (1) If household income is sixteen thousand one hundred eighty-four dollars or less, the sum of five hundred eighty-one dollars; (2) If household income is sixteen thousand one hundred eighty-five dollars and not more than twenty-two thousand four hundred eighty-four dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between twenty-two thousand four hundred eighty-four dollars and total household income; and (3) If household income is more than twenty-two thousand four hundred eighty-four dollars, no refund.

Legislative History

SL 1974, ch 89, § 3 (2); SL 1978, ch 79, § 2; SL 1988, ch 96, § 4; SL 1989, ch 93, § 4; SL 1990, ch 81, § 4; SL 2000, ch 53, § 4; SL 2002, ch 57, § 7; SL 2006, ch 42, § 7; SL 2008, ch 59, § 7; SL 2012, ch 65, § 7, eff. Mar. 20, 2012; SL 2013, ch 47, § 7, eff. Mar. 6, 2013; SL 2014, ch 56, § 7, eff. Mar. 26, 2014; SL 2016, ch 60, § 7, eff. Feb. 25, 2016; SL 2018, ch 62, § 7, eff. Feb. 8, 2018; SL 2019, ch 63, § 7, eff. Mar. 27, 2019; SL 2020, ch 33, § 7, eff. Mar. 16, 2020; SL 2021, ch 48, § 7, eff. Mar. 25, 2021; SL 2022, ch 31, § 8, eff. Mar. 18, 2022; SL 2023, ch 31, § 7, eff. Feb. 9, 2023; SL 2024, ch 37, § 7, eff. Feb. 15, 2024; SL 2025, ch 48, § 4, eff. Mar. 11, 2025.