Statutes, codes, and regulations
South Dakota Administrative Rules
Title 64 - REVENUEArticle 64:47 - Tax relief
Chapter 64:47:01 - Sales tax relief
Section 64:47:01:15 - Veterans' Administration determination of disability - Correlative determination for tax relief

S.D. Admin. R. 64:47:01:15

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Current through Register Vol. 51, page 67, December 16, 2024
Section 64:47:01:15 - Veterans' Administration determination of disability - Correlative determination for tax relief

Any person making application pursuant to SDCL 10-45A-4, upon submission of a statement from the Veterans Administration certifying the extent of the person's disability to be 60 percent or greater, is eligible for the tax relief sought. Any individual determined to be disabled under the public employees retirement system is eligible to apply for tax relief under this program.

S.D. Admin. R. 64:47:01:15

2 SDR 40, effective 12/8/1975; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45A-16.

Law Implemented: SDCL 10-45A-11.