South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45A-13 — Proration of funds insufficient to pay all claims

In the event that funds appropriated are not sufficient to pay all claims authorized by this chapter, funds so appropriated shall be prorated to such claimants as have timely filed.

Last amended: Source: SL 1974, ch 89 , § 3 (5). Effective July 1, 2026 10-45A-13 . Calculation of refund. In determining the pro rata share of each eligible claimant, the department shall divide the total amount appropriated to pay all claims authorized by this chapter, by the number of claimants who have timely filed. For purposes of this section, the department shall consider a claimant from a household consisting solely of one person as one claimant, and the department shall consider a claimant from a hous

Source: official text