10-45A-1. Definition of terms. Terms as used in this chapter, unless the context otherwise clearly requires, mean: (1)”Department,” the South Dakota Department of Revenue; (2)”Disabled,” persons receiving or having qualified to receive monetary payments, Pursuant to Title II, X, or XVI of the Social Security Act, as amended, and in effect on January 1, 1974, […]
10-45A-1.1. Reduction in income allowed for taxes paid–Determination of amount. The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-45A-1(5) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single-family dwelling, then the amount of the reduction shall […]
10-45A-10. Documentary evidence with claim. Claims for refund shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the claim. Source: SL 1974, ch 89, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
10-45A-11. Secretary to determine disability claims. The secretary of the Department of Revenue shall make the final determination as to whether a claimant seeking refund pursuant to subdivision 10-45A-1(2) is qualified thereunder. Source: SL 1974, ch 89, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. […]
10-45A-12. Death of claimant–Disposition of claim. If a claimant dies after having filed a timely claim, the amount thereof shall be disbursed to another member of the household as determined by the secretary of revenue. If the claimant was the only member of his household, the claim may be paid to his personal representative, but […]
10-45A-13. Proration of funds insufficient to pay all claims. In the event that funds appropriated are not sufficient to pay all claims authorized by this chapter, funds so appropriated shall be prorated to such claimants as have timely filed. Source: SL 1974, ch 89, §3 (5).
10-45A-14. Denial of claim–Hearing before secretary of revenue–Appeals. Any person aggrieved by the denial in whole or in part of relief claimed under this chapter, may within thirty days after receiving notice of such denial by the secretary of the Department of Revenue, demand and shall be entitled to a hearing, upon notice, before the […]
10-45A-15. Fraudulent claims–Recovery of excess payment–Filing as petty offense. If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the department may initiate appropriate legal actions to recover the amount paid. Fraudulently filing an excessive claim […]
10-45A-16. Promulgation of rules. The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning: (1)The procedure for filing a refund claim; (2)The requirements necessary to qualify for a refund; and (3)The definition of income. Source: SL 1974, ch 89, §11; SL 1987, ch 82, §27; SL 2003, ch 272 (Ex. Ord. 03-1), §82; […]
10-45A-2. Refund of sales and service tax to elderly and disabled persons. Any person sixty-five years of age or older prior to January first in the year for which a claim for refund is made, and any disabled person as defined in subdivision 10-45A-1(2), and resident of this state for that entire calendar year, shall […]
10-45A-2.1. Refund denied after refund of real property taxes. No person who receives a refund of real property taxes under the provisions of chapter 10-18A shall be eligible for a refund of retail sales and service tax as provided in this chapter. Source: SL 1976, ch 92, §10.
10-45A-3. Right to file lost on death–Filing by guardian or attorney. The right to file a claim under this chapter is personal to the claimant, and does not survive his death, but such right may be exercised on behalf of a claimant by his guardian or attorney-in-fact. Source: SL 1974, ch 89, §5; SL 1993, […]
10-45A-4. Relief limited to one claimant per household–Secretary to resolve disputes. Only one claimant per household per year shall be entitled to relief under this chapter. When two or more individuals of a household are able to meet the qualifications for a claimant, they may determine among them as to who the claimant shall be. […]
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 […]
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 […]
10-45A-7. Secretary to prepare table. The secretary of revenue shall prepare a table under which claims shall be determined. The amount of the claim as shown in the table for each bracket shall be computed only to the nearest dollar. Source: SL 1974, ch 89, §3 (3); SL 2003, ch 272 (Ex. Ord. 03-1), §82; […]
10-45A-8. Deadline for claims–Forms and assistance from county treasurers–Extension of deadline. Claims for refund under §10-45A-2 shall be made annually on or before July first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application […]
10-45A-9. Claim computed by department at election of claimant. The claimant, at his election, shall not be required to record on his claim the amount claimed by him. The claim allowable to persons making the election shall be computed by the department. Source: SL 1974, ch 89, §3 (4).
