South Dakota Codified Laws
Chapter 45A - Retail Sales And Service Tax Refunds
Section 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 seven thousand twenty-eight dollars or less, a sum of two hundred fifty-eight dollars;
(2)If the claimant's income is seven thousand twenty-nine and not more than thirteen thousand six hundred fifty-three dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between thirteen thousand six hundred fifty-three dollars and the income of the claimant; and
(3)If the claimant's income is more than thirteen thousand six hundred fifty-three 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; SL 2018, ch 62, §6, eff. Feb. 8, 2018; SL 2019, ch 63, §6, eff. Mar. 27, 2019; SL 2020, ch 33, §6, eff. Mar. 16, 2020; SL 2021, ch 48, §6, eff. Mar. 25, 2021; SL 2022, ch 31, §7, eff. Mar. 18, 2022.

Structure South Dakota Codified Laws