ARSD § 64:47:02:18 — Household status and income to determine property tax refund

64:47:02:18. Household status and income to determine
property tax refund. The amount of property 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.