South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:47 - Tax relief
Chapter 64:47:02 - Property tax relief
Section 64:47:02:12 - Amount of refund - Departmental determination
Universal Citation: SD Admin Rules 64:47:02:12
Current through Register Vol. 51, page 43, September 23, 2024
If a claimant is entitled to a refund pursuant to either SDCL 10-45A or 10-18A, the department shall determine the amount to be refunded. The amount to be refunded must be in an amount equal to the largest amount which may be granted to the claimant under either program.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-2, 10-45A-2.
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