South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-45A-6 — Refund amounts for multiple-member households
The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one person is determined as follows:
(1) If household income is sixteen thousand one hundred eighty-four dollars or less, the sum of five hundred eighty-one dollars;
(2) If household income is sixteen thousand one hundred eighty-five dollars and not more than twenty-two thousand four hundred eighty-four dollars, a sum of seventy-four dollars plus seven and eight-tenths percent of the difference between twenty-two thousand four hundred eighty-four dollars and total household income; and
(3) If household income is more than twenty-two thousand four hundred eighty-four dollars, no refund.
Source: official text