ARSD § 64:47:01:17 — Household status and income to determine sales tax refund

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.