South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:47 - Tax relief
Chapter 64:47:02 - Property tax relief
Section 64:47:02:18 - Household status and income to determine property tax refund
Universal Citation: SD Admin Rules 64:47:02:18
Current through Register Vol. 51, page 43, September 23, 2024
The amount of property tax refund shall be determined by the household status and income of the claimant at either the time of claim or during the eligibility year, whichever is the most advantageous for the claimant. A person claiming a refund under SDCL 10-18A-6.1 may require the department to apply only the standards applicable to the claim.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-6.1.
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