South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:47:01:15 — Veterans' Administration determination of disability -- Correlative determination for tax relief
64:47:01:15. Veterans' Administration determination of
disability -- Correlative determination for tax relief. Any person making
application pursuant to SDCL 10-45A-4 , upon submission of a statement from the Veterans Administration certifying the extent of the person's disability to be 60 percent or greater, is eligible for the tax relief sought. Any individual determined to be disabled under the public employees retirement system is eligible to apply for tax relief under this program.
Source: official text