South Dakota Codified Laws 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 eight thousand nine hundred forty-nine dollars or less, a sum of two hundred fifty-eight dollars;
Terms Used In South Dakota Codified Laws 10-45A-5
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
(2) If the claimant’s income is eight thousand nine hundred fifty and not more than fourteen thousand nine hundred forty-nine dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between fourteen thousand nine hundred forty-nine dollars and the income of the claimant; and
(3) If the claimant’s income is more than fourteen thousand nine hundred forty-nine 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; SL 2023, ch 31, § 6, eff. Feb. 9, 2023.