S.D. Codified Laws § 10-45A-5

Current through the 2024 Legislative Session
Section 10-45A-5 - Refund amounts for single-member households

The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person is determined as follows:

(1) If the claimant's income is ten thousand thirty-eight dollars or less, a sum of two hundred fifty-eight dollars;
(2) If the claimant's income is ten thousand thirty-nine dollars and not more than sixteen thousand thirty-eight dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between sixteen thousand thirty-eight dollars and the income of the claimant; and
(3) If the claimant's income is more than sixteen thousand thirty-eight dollars, no refund.

SDCL 10-45A-5

SL 1974, ch 89, § 3 (1); SL 1978, ch 79, § 1; SL 1988, ch 96, § 3; SL 1989, ch 93, § 3; SL 1990, ch 81, § 3; SL 2000, ch 53, §3; SL 2002, ch 57, §6; SL 2006, ch 42, §6; SL 2008, ch 59, §6; SL 2012, ch 65, §6, eff. Mar. 20, 2012; SL 2013, ch 47, §6, eff. Mar. 6, 2013; SL 2014, ch 56, §6, eff. Mar. 26, 2014; SL 2016, ch 60, §6, eff. Feb. 25, 2016; SL 2018, ch 62, §6, eff. Feb. 8, 2018; SL 2019, ch 63, §6, eff. Mar. 27, 2019; SL 2020, ch 33, § 6, eff. Mar. 16, 2020; SL 2021, ch 48, §6, eff. Mar. 25, 2021; SL 2022, ch 31, §7, eff. Mar. 18, 2022; SL 2023, ch 31, §6, eff. Feb. 9, 2023; SL 2024, ch 37, §6, eff. Feb. 15, 2024.
Amended by S.L. 2024, ch. 37,s. 6, eff. 2/15/2024.
Amended by S.L. 2023, ch. 31,s. 6, eff. 2/9/2023.
Amended by S.L. 2022, ch. 31,s. 7, eff. 3/18/2022.
Amended by S.L. 2021, ch. 48,s. 6, eff. 3/25/2021.
Amended by S.L. 2020, ch. 33,s. 6, eff. 3/16/2020.
Amended by S.L. 2019, ch. 63,s. 6, eff. 3/27/2019.
Amended by S.L. 2018, ch. 62,s. 6, eff. 2/8/2018.
Amended by S.L. 2016, ch. 60,s. 6, eff. 2/29/2016.
Amended by S.L. 2014, ch. 56,s. 6, eff. 3/26/2014.