2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45A - Retail Sales And Service Tax Refunds
§ 10-45A-6 Refund amounts for multiple-member households.
10-45A-6. Refund amounts for multiple-member households. The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one person shall be determined as follows:
(1) If household income is nine thousand five hundred twenty dollars or less, the sum of five hundred eighty-one dollars;
(2) If household income is nine thousand five hundred twenty dollars and not more than sixteen thousand twenty dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between sixteen thousand twenty dollars and total household income; and
(3) If household income is more than sixteen thousand twenty dollars, no refund.
Source: 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.
