South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:47:01:17
Household status and income to determine sales tax refund
Official textsdlegislature.gov
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.
Source: view the official text
In this chapter (40 sections)
- 64:44:01:02 · Minimum price on cigarettes
- 64:44:01:03 · Repealed
- 64:44:01:04 · Thirty-day credit
- 64:44:01:05 · Determination of credit period
- 64:44:01:06 · Extension of credit period
- 64:44:01:07 · Basis for extending credit period
- 64:44:01:08 · Repealed
- 64:44:01:09 · Check as payment
- 64:44:01:10 · Bad checks
- 64:44:01:11 · Retail delinquency
- 64:44:01:12 · Granting of financial assistance to licensees
- 64:44:01:13 · Definition of retail establishment
- 64:44:01:14 · Deduction
- 64:47:01:01 · Definitions
- 64:47:01:02 · Year on which refunds are based
- 64:47:01:03 · Proper time period for filing claims
- 64:47:01:04 · Repealed
- 64:47:01:05 · Extension of filing time
- 64:47:01:06 · Cash public assistance as income
- 64:47:01:07 · Noncash public assistance exempt from income
- 64:47:01:08 · Room and board as income
- 64:47:01:09 · Exclusions from income
- 64:47:01:10 · Proof of age
- 64:47:01:11 · Requirements for proving disability
- 64:47:01:12 · Persons who must be included in a household
- 64:47:01:13 · Determination of residence
- 64:47:01:14 · Waiver form
- 64:47:01:15 · Veterans' Administration determination of disability --…
- 64:47:01:16 · Interest accrued
- 64:47:01:17 · Household status and income to determine sales tax refund
- 64:75:01:01 · Definitions
- 64:75:01:02 · Trade name billings
- 64:75:01:03 · Inspection of records
- 64:75:01:04 · Repealed
- 64:75:01:05 · Filing of invoices
- 64:75:01:06 · Repealed
- 64:75:01:07 · Repealed
- 64:75:01:08 · Repealed
- 64:75:01:09 · Foreign dealer violations
- 64:80:01:01 · Repealed