South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6C-1

Definitions

Terms as used in this act mean:

# (1)

"Base year," for those heads of households who reached seventy years of age in or prior to 1994, the base year is 1994. For those heads of households who reach seventy years of age subsequent to 1994, the base year is the year in which they reach the age of seventy. In the case of a surviving spouse, the base year is the year that would have been the base year of the deceased spouse;

# (2)

"Department," the Department of Revenue;

# (3)

"Head of household," a married person, a single person, a widow or widower, or a divorced person;

# (4)

"Household," the association of persons who live in the same dwelling, sharing its furnishings, facilities, and accommodations, but not including bona fide lessees, tenants, or roomers and boarders on contract;

# (5)

"Secretary," the secretary of the Department of Revenue;

# (6)

"Single-family dwelling," a house, condominium apartment, or manufactured home as defined in § 32-3-1 that is assessed and taxed as a separate unit, including the platted lot upon which the structure is situated or one acre, whichever is less, and the garage, whether attached or unattached;

# (7)

"Surviving spouse," the spouse of a deceased head of household who has not remarried.

Last amended: Source: SL 2023, ch 29 , § 1.

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In this chapter (40 sections)

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