S.D. Admin. R. 64:47:02:05

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

Section 64:47:02:05 - Head of household - Claimant - Qualifications

Any person claiming a refund for property taxes paid must be the head of the household and either the owner of the property for three years or the owner of the property and a resident of South Dakota for five years.

S.D. Admin. R. 64:47:02:05

3 SDR 10, effective 1/1/1977; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-18A-15.

Law Implemented: SDCL 10-18A-2.