South Dakota Codified Laws
Title 10 - Taxation
Chapter 18A - Property Tax Refund For Elderly And Disabled Persons

Section 10-18A-1 - Definition of terms. - 10-18A-1. Definition of terms. Terms as used in this chapter,...

Section 10-18A-1.1 - Reduction in income allowed for taxes paid--Determination of amount. - 10-18A-1.1. Reduction in income allowed for taxes paid--Determination of amount....

Section 10-18A-2 - Refund of taxes paid on single family dwelling--Conditions. - 10-18A-2. Refund of taxes paid on single family dwelling--Conditions. Any...

Section 10-18A-3 - Refund denied after refund of sales tax. - 10-18A-3. Refund denied after refund of sales tax. No person...

Section 10-18A-4 - Right to file lost on death. - 10-18A-4. Right to file lost on death. The right to...

Section 10-18A-5 - Single-member household refund schedule. - 10-18A-5. Single-member household refund schedule. The amount of refund of...

Section 10-18A-6 - Multiple-member household refund schedule. - 10-18A-6. Multiple-member household refund schedule. The amount of refund of...

Section 10-18A-6.1 - Multiple-member household refund--Eligibility of head of household--Conditions. - 10-18A-6.1. Multiple-member household refund--Eligibility of head of household--Conditions. The head...

Section 10-18A-7 - Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time. - 10-18A-7. Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time....

Section 10-18A-8 - Amount claimed not required on application--Computation by county auditor. - 10-18A-8. Amount claimed not required on application--Computation by county auditor....

Section 10-18A-9 - Documentary evidence in application. - 10-18A-9. Documentary evidence in application. Any application for reduction shall...

Section 10-18A-10 - Signing of refund claim--Delivery to proper officer. - 10-18A-10. Signing of refund claim--Delivery to proper officer. Any claim...

Section 10-18A-11 - Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms. - 10-18A-11. Reimbursement of eligible claimants--Payment from retail sales and service...

Section 10-18A-12 - Appropriations insufficient for all payments--Proration to timely filed claims. - 10-18A-12. Appropriations insufficient for all payments--Proration to timely filed claims....

Section 10-18A-13 - Hearing on denial of claim--Time for demand. - 10-18A-13. Hearing on denial of claim--Time for demand. Any person...

Section 10-18A-14 - Fraudulent refund claims as petty offense. - 10-18A-14. Fraudulent refund claims as petty offense. Filing an application...

Section 10-18A-15 - Promulgation of rules. - 10-18A-15. Promulgation of rules. The secretary of revenue may promulgate...

Section 10-18A-16 - Distribution of unspent sales and property tax refunds. - 10-18A-16. Distribution of unspent sales and property tax refunds. If,...