S.D. Admin. R. 64:47:01:02

Current through Register Vol. 51, page 67, December 16, 2024

Section 64:47:01:02 - Year on which refunds are based

Initial refunds under SDCL 10-45A will be based upon income accrued by the claimant and the claimant's household during the 1974 tax year. If a claimant files no federal tax return, the claimant's tax year is the same as the calendar year.

S.D. Admin. R. 64:47:01:02

1 SDR 27, effective 9/23/1974; 13 SDR 129, 13 SDR 134, effective 7/1/1987.

General Authority: SDCL 10-45A-16.

Law Implemented: SDCL 10-45A-1(7).