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: view the official text

In this chapter (40 sections)

10-45-107 · Promulgation of rules regarding filing extensions
10-45-108 · Sourcing of sales and services
10-45-109 · Registration and tax collection does not create nexus for…
10-45-110 · Exemption for sale of coins, currency, or bullion
10-45-111 · Relief from liability for failing to collect tax at new…
10-45-112 · Exemption for nonprofit corporations created for fire…
10-45-113 · Exemption for small sales by minors
10-45-114 · Exemption--Coaches
10-45A-1 · Definition of terms
10-45A-2 · Refund of sales and service tax to elderly and disabled…
10-45A-3 · Right to file lost on death--Filing by guardian or attorney
10-45A-4 · Relief limited to one claimant per household--Secretary to…
10-45A-5 · Refund amounts for single-member households
10-45A-6 · Refund amounts for multiple-member households
10-45A-7 · Secretary to prepare table
10-45A-8 · Deadline for claims--Forms and assistance from county…
10-45A-9 · Claim computed by department at election of claimant
10-45A-10 · Documentary evidence with claim
10-45A-11 · Secretary to determine disability claims
10-45A-12 · Death of claimant--Disposition of claim
10-45A-13 · Proration of funds insufficient to pay all claims
10-45A-14 · Denial of claim--Hearing before secretary of…
10-45A-15 · Fraudulent claims--Recovery of excess payment--Filing as…
10-45A-16 · Promulgation of rules
10-45B-1 · 10-45B-1, 10-45B-1.1. Repealed by SL 2014, ch 62, § 3, eff.…
10-45B-3 · 10-45B-3. Repealed by SL 1994, ch 101, § 3
10-45B-4 · 10-45B-4 to 10-45B-5.1. Repealed by SL 2010, ch 61, §§ 2, 3,…
10-45B-6 · 10-45B-6. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015
10-45B-7 · 10-45B-7, 10-45B-8. Repealed by SL 2014, ch 62, § 3, eff.…
10-45C-1 · Definitions
10-45C-2 · Legislative findings
10-45C-3 · Authority to enter into agreement--Authority to…
10-45C-4 · Relationship to state law
10-45C-5 · Agreement requirements
10-45C-6 · Cooperating sovereigns
10-45C-7 · Seller and third party liability
10-45C-8 · Short title
10-45C-9 · Seller registering to collect sales and use tax not liable…
10-45C-10 · Assessment for uncollected tax prohibited for period seller…
10-45C-11 · Provisions not applicable to matters relating to unresolved…

Full table of contents →