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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45A - Retail Sales And Service Tax Refunds
§ 10-45A-4 Relief limited to one claimant per household--Secretary to resolve disputes.
Universal Citation: SD Codified L § 10-45A-4 (2017)
10-45A-4. Relief limited to one claimant per household--Secretary to resolve disputes. Only one claimant per household per year shall be entitled to relief under this chapter. When two or more individuals of a household are able to meet the qualifications for a claimant, they may determine among them as to who the claimant shall be. If they are unable to agree, the matter shall be referred to the secretary of revenue and his decision shall be final.
Source: SL 1974, ch 89, § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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