<html> <head> <title>Rule 64:47:01:02 Year on which refunds are based.</title> <META NAME="Keywords" Content="Administrative Rules 64:47:01:02"> <META NAME="Description" Content="Administrative Rules 64:47:01:02 Year on which refunds are based."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:47:01:02.&nbsp;&nbsp;Year on which refunds are based.</b> Initial refunds under SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45A">10-45A</A> 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45A-16">10-45A-16.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45A-1">10-45A-1(7).</A></p> </div> </body> </html>