South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:01:02 — Year on which refunds are based

Initial
refunds under SDCL 10-45A will be based upon income accrued by the claimant and the claimant's household during the 1974 tax year. If a claimant files no federal tax return, the claimant's tax year is the same as the calendar year.

Last amended: Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987. General Authority: SDCL 10-45A-16. Law Implemented: SDCL 10-45A-1(7).

Source: official text