§ 13-65-1 Definitions
§ 13-65-2 Partners in education tax credit program established
§ 13-65-3 Limit on tax credits
§ 13-65-3.1 Tax credits reducing quarterly payments
§ 13-65-4 Requirements for scholarship granting organizations
§ 13-65-5 Annual financial information reports
§ 13-65-6 Responsibilities of eligible students and their parents
§ 13-65-7 Promulgation of rules
§ 13-65-8 Receipts for contributions–Reporting of each contribution
§ 13-65-9 Annual report of contributions
§ 13-65-10 Financial review or audit
§ 13-65-11 Applicability of chapter
§ 13-65-12 Regulatory authority over nonpublic schools not expanded

Terms Used In South Dakota Codified Laws > Title 13 > Chapter 65 - Partners in Education Tax Credit Program

  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2