South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:02:12 — Amount of refund -- Departmental determination

If a claimant is entitled to a refund pursuant to either SDCL 10-45A or 10-18A , the department shall determine the amount to be refunded. The amount to be refunded must be in an amount equal to the largest amount which may be granted to the claimant under either program.

Last amended: Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-2 , 10-45A-2.

Source: official text