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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45A-4

Relief limited to one claimant per household--Secretary to resolve disputes

Official textsdlegislature.gov

Only one claimant per household per year shall be entitled to relief under this chapter. When two or more individuals of a household are able to meet the qualifications for a claimant, they may determine among them as to who the claimant shall be. If they are unable to agree, the matter shall be referred to the secretary of revenue and his decision shall be final.

Last amended: Source: SL 1974, ch 89 , § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-45-98 · Temporary help services not subject to § 10-45-96
  2. 10-45-99 · Definitions
  3. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  4. 10-45-101 · Requirements for extension
  5. 10-45-102 · Extension applies to full costs and installation fees
  6. 10-45-103 · Application for extension permit--Permit nontransferable
  7. 10-45-104 · Secretary to prescribe form and documentation requirements
  8. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  9. 10-45-106 · Right to hearing on denial of extension request
  10. 10-45-107 · Promulgation of rules regarding filing extensions
  11. 10-45-108 · Sourcing of sales and services
  12. 10-45-109 · Registration and tax collection does not create nexus for…
  13. 10-45-110 · Exemption for sale of coins, currency, or bullion
  14. 10-45-111 · Relief from liability for failing to collect tax at new…
  15. 10-45-112 · Exemption for nonprofit corporations created for fire…
  16. 10-45-113 · Exemption for small sales by minors
  17. 10-45-114 · Exemption--Coaches
  18. 10-45A-1 · Definition of terms
  19. 10-45A-2 · Refund of sales and service tax to elderly and disabled…
  20. 10-45A-3 · Right to file lost on death--Filing by guardian or attorney
  21. 10-45A-4 · Relief limited to one claimant per household--Secretary to…
  22. 10-45A-5 · Refund amounts for single-member households
  23. 10-45A-6 · Refund amounts for multiple-member households
  24. 10-45A-7 · Secretary to prepare table
  25. 10-45A-8 · Deadline for claims--Forms and assistance from county…
  26. 10-45A-9 · Claim computed by department at election of claimant
  27. 10-45A-10 · Documentary evidence with claim
  28. 10-45A-11 · Secretary to determine disability claims
  29. 10-45A-12 · Death of claimant--Disposition of claim
  30. 10-45A-13 · Proration of funds insufficient to pay all claims
  31. 10-45A-14 · Denial of claim--Hearing before secretary of…
  32. 10-45A-15 · Fraudulent claims--Recovery of excess payment--Filing as…
  33. 10-45A-16 · Promulgation of rules
  34. 10-45B-1 · 10-45B-1, 10-45B-1.1. Repealed by SL 2014, ch 62, § 3, eff.…
  35. 10-45B-3 · 10-45B-3. Repealed by SL 1994, ch 101, § 3
  36. 10-45B-4 · 10-45B-4 to 10-45B-5.1. Repealed by SL 2010, ch 61, §§ 2, 3,…
  37. 10-45B-6 · 10-45B-6. Repealed by SL 2014, ch 62, § 3, eff. July 1, 2015
  38. 10-45B-7 · 10-45B-7, 10-45B-8. Repealed by SL 2014, ch 62, § 3, eff.…
  39. 10-45C-1 · Definitions
  40. 10-45C-2 · Legislative findings
Full table of contents →