Chapter
PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS
- S.D. Codified Laws § 10-18A-1— Definition of terms
- S.D. Codified Laws § 10-18A-1.1— Reduction in income allowed for taxes paid--Determination of amount
- S.D. Codified Laws § 10-18A-2— Refund of taxes paid on single family dwelling--Conditions
- S.D. Codified Laws § 10-18A-3— Refund denied after refund of sales tax
- S.D. Codified Laws § 10-18A-4— Right to file lost on death
- S.D. Codified Laws § 10-18A-5— Single-member household refund schedule
- S.D. Codified Laws § 10-18A-6— Multiple-member household refund schedule
- S.D. Codified Laws § 10-18A-6.1— Multiple-member household refund--Eligibility of head of household--Conditions
- S.D. Codified Laws § 10-18A-7— Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time
- S.D. Codified Laws § 10-18A-8— Amount claimed not required on application--Computation by county auditor
- S.D. Codified Laws § 10-18A-9— Documentary evidence in application
- S.D. Codified Laws § 10-18A-10— Signing of refund claim--Delivery to proper officer
- S.D. Codified Laws § 10-18A-11— Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms
- S.D. Codified Laws § 10-18A-12— Appropriations insufficient for all payments--Proration to timely filed claims
- S.D. Codified Laws § 10-18A-13— Hearing on denial of claim--Time for demand
- S.D. Codified Laws § 10-18A-14— Fraudulent refund claims as petty offense
- S.D. Codified Laws § 10-18A-15— Promulgation of rules
- S.D. Codified Laws § 10-18A-16— Distribution of unspent sales and property tax refunds