S.D. Codified Laws § 10-18A-6.1

Current through the 2024 Legislative Session

Section 10-18A-6.1 - Multiple-member household refund-Eligibility of head of household-Conditions

The head of household shall be eligible for the refund computed pursuant to the schedule in § 10-18A-6 if each of the following conditions are satisfied:

(1) The head of household is a widow or widower;

(2) The dwelling upon which the refund is claimed qualified for and received a refund pursuant to § 10-18A-6 in the year immediately preceding the death of the deceased spouse;

(3) The head of household has continued to live in the same dwelling;

(4) The head of household has not remarried.

SDCL 10-18A-6.1

SL 1979, ch 72, § 2.