S.D. Admin. R. 64:47:01:17

Current through Register Vol. 51, page 54, October 28, 2024

Section 64:47:01:17 - Household status and income to determine sales tax refund

The amount of sales tax refund shall be determined by the household status and income of the claimant at either the time of claim or during the eligibility year, whichever is the most advantageous for the claimant. A person claiming a refund under SDCL 10-18A-6.1 may require the department to apply only the standards applicable to the claim.

S.D. Admin. R. 64:47:01:17

9 SDR 28, effective 9/5/1982; 13 SDR 129, 13 SDR 134, effective 7/1/1987.

General Authority: SDCL 10-45A-16.

Law Implemented: SDCL 10-45A-5, 10-45A-6.