2022 South Dakota Codified Laws
Title 10 - Taxation
Chapter 45A - Retail Sales And Service Tax Refunds
Section 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 eleven thousand five hundred seventy-five dollars or less, the sum of five hundred eighty-one dollars;
(2)If household income is eleven thousand five hundred seventy-six dollars and not more than eighteen thousand four hundred sixty-five dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between eighteen thousand four hundred sixty-five dollars and total household income; and
(3)If household income is more than eighteen thousand four hundred sixty-five 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; 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.
