South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45A-7 — Secretary to prepare table

The secretary of revenue shall prepare a table under which claims shall be determined. The amount of the claim as shown in the table for each bracket shall be computed only to the nearest dollar.

Last amended: Source: SL 1974, ch 89 , § 3 (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-45A-7 . Secretary to determine refund amounts. The secretary of revenue shall determine claim disbursements pursuant to this chapter, with each claim computed to the nearest dollar. Source: SL 1974, ch 89 , § 3 (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37 , § 9.

Source: official text