2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45A - Retail Sales And Service Tax Refunds
§ 10-45A-5 Refund amounts for single-member households.
10-45A-5. Refund amounts for single-member households. The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person shall be determined as follows:
(1) If the claimant's income is five thousand six hundred thirty dollars or less, a sum of two hundred fifty-eight dollars;
(2) If the claimant's income is five thousand six hundred thirty dollars and not more than eleven thousand eight hundred eighty dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between eleven thousand eight hundred eighty dollars and the income of the claimant; and
(3) If the claimant's income is more than eleven thousand eight hundred eighty dollars, no refund.
Source: 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.
