64:47:01:02. Year on which refunds are based. Initial refunds under SDCL 10-45A will be based upon income accrued by the claimant and the claimant's household during the 1974 tax year. If a claimant files no federal tax return, the claimant's tax year is the same as the calendar year.
Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987.
General Authority: SDCL 10-45A-16.
Law Implemented: SDCL 10-45A-1(7).
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