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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:02:12

Amount of refund -- Departmental determination

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 64:32:02:14 · Repealed
  2. 64:32:02:15 · Repealed
  3. 64:44:02:01 · Cigarette distributor tax stamp replacement credit
  4. 64:44:02:02 · Application for replacement credit
  5. 64:44:02:03 · Damaged and unfit cigarette packages
  6. 64:44:02:04 · Wholesalers may receive replacements
  7. 64:44:02:05 · Forms to be furnished department by distributors
  8. 64:44:02:06 · Cash refunds
  9. 64:44:02:07 · Application of cigarette tax stamp credit memos
  10. 64:44:02:08 · Credit memos to be applied against purchase price
  11. 64:44:02:09 · Credit memo application forms furnished by secretary
  12. 64:47:02:00 · Definitions
  13. 64:47:02:01 · Year on which refunds are based
  14. 64:47:02:02 · Proper time period for filing claims
  15. 64:47:02:03 · Repealed
  16. 64:47:02:04 · Extension of time for filing
  17. 64:47:02:05 · Head of household -- Claimant -- Qualifications
  18. 64:47:02:06 · Cash public assistance as income
  19. 64:47:02:07 · Noncash public assistance exempt from income
  20. 64:47:02:08 · Room and board as income
  21. 64:47:02:09 · Exclusions from income
  22. 64:47:02:10 · Proof of age
  23. 64:47:02:11 · Persons who must be included in a household
  24. 64:47:02:12 · Amount of refund -- Departmental determination
  25. 64:47:02:13 · Determination of residence
  26. 64:47:02:14 · Waiver form
  27. 64:47:02:15 · Interest accrued
  28. 64:47:02:16 · Verification of value by auditor
  29. 64:47:02:17 · Proof of residency
  30. 64:47:02:18 · Household status and income to determine property tax…
  31. 64:75:02:01 · Scope of chapter
  32. 64:75:02:02 · Voluntary transfer -- Approval required
  33. 64:75:02:03 · Involuntary transfer -- Report required
  34. 64:75:02:04 · Repealed
  35. 64:75:02:05 · Application for future licenses
  36. 64:75:02:06 · Repealed
  37. 64:75:02:07 · Manufacturing license required -- TTB permit required
  38. 64:75:02:08 · Farm wineries and wine manufacturers -- TTB report…
  39. 64:80:02:01 · Repealed
  40. 64:80:02:02 · Repealed
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