S.D. Codified Laws § 10-6B-8

Current through the 2024 Legislative Session

Section 10-6B-8 - Eligibility of head of household for reduction-Requirements

The head of household shall be eligible for a reduction computed pursuant to the schedule in § 10-6B-7 if each of the following conditions is satisfied:

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

(2) The dwelling upon which the reduction is claimed qualified for and received a reduction pursuant to § 10-6B-7 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 10-6B-8

SL 1987, ch 86, § 8.