South Dakota 18A — Property Tax Refund For Aged And Disabled Persons
- 10-18A-1 — Definition of terms.
- 10-18A-1.1 — Reduction in income allowed for taxes paid--Determination of amount.
- 10-18A-2 — Refund of taxes paid on single family dwelling--Conditions.
- 10-18A-3 — Refund denied after refund of sales tax.
- 10-18A-4 — Right to file lost on death.
- 10-18A-5 — Single-member household refund schedule.
- 10-18A-6 — Multiple-member household refund schedule.
- 10-18A-6.1 — Multiple-member household refund--Eligibility of head of household--Conditions.
- 10-18A-7 — Time for claiming refund--Forms--Assistance rendered to claimants--Extension oftime.
- 10-18A-8 — Amount claimed not required on application--Computation by county auditor.
- 10-18A-9 — Documentary evidence in application.
- 10-18A-10 — Signing of refund claim--Delivery to proper officer.
- 10-18A-11 — Reimbursement of eligible claimants--Payment from retail sales and service taxrefund appropriations--Time for payment--Forms.
- 10-18A-12 — Appropriations insufficient for all payments--Proration to timely filed claims.
- 10-18A-13 — Hearing on denial of claim--Time for demand.
- 10-18A-14 — Fraudulent refund claims as petty offense.
- 10-18A-15 — Promulgation of rules.
- 10-18A-16 — Distribution of unspent sales and property tax refunds.