CHAPTER 64:47:01
SALES TAX RELIEF
Section
64:47:01:01 Definitions.
64:47:01:02 Year on which refunds are based.
64:47:01:03 Proper time period for filing claims.
64:47:01:04 Repealed.
64:47:01:05 Extension of filing time.
64:47:01:06 Cash public assistance as income.
64:47:01:07 Noncash public assistance exempt from income.
64:47:01:08 Room and board as income.
64:47:01:09 Exclusions from income.
64:47:01:10 Proof of age.
64:47:01:11 Requirements for proving disability.
64:47:01:12 Persons who must be included in a household.
64:47:01:13 Determination of residence.
64:47:01:14 Waiver form.
64:47:01:15 Veterans' Administration determination of disability -- Correlative determination for tax relief.
64:47:01:16 Interest accrued.
64:47:01:17 Household status and income to determine sales tax refund.
64:47:01:01. Definitions. Terms defined in SDCL 10-45A have the same meanings in this chapter.
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.
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).
64:47:01:03. Proper time period for filing claims. The department will accept claims for refunds no earlier than January 1, of the year following the claimant's tax year. All claims for refund must be filed no later than May 1, next following the claimant's tax 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-8.
64:47:01:04. Time period for filing late claims.Repealed.
Source: 1 SDR 27, effective September 23, 1974; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989.
64:47:01:05. Extension of filing time. To request an extension of filing time, applicants must send a letter explaining the reason for the delay to the department. Any request for an extension must be postmarked no later than May 1. Unless otherwise stated by the secretary, all extensions of filing time will be for a period of 14 days from the date the claimant receives notice of the extension.
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-8.
64:47:01:06. Cash public assistance as income. On their applications, claimants must list as income all cash public assistance. Cash public assistance includes all cash payments made by the federal, state, or local governments to the claimant or to a member of the claimant's household, with the exception of all payments made under the action program; all cash payments made by a federal, state, or local government to a third party for the direct benefit of the claimant or any member of the claimant's household; and all funds spent by the state for maintenance and treatment of any person in a state institution.
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(4).
Declaratory Ruling: Title XX funds (federal block grants to states for social services), which are used for the direct benefit of a claimant who applies for tax refunds, are to be considered as income of the claimant. Secretary of Revenue Declaratory Ruling No. 77-14.
64:47:01:07. Noncash public assistance exempt from income. Noncash public assistance is not included as part of a claimant's income. Noncash public assistance includes food stamps and any other noncash goods received by a claimant or any member of the claimant's family from a government agency.
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(4).
64:47:01:08. Room and board as income. The value of any room and board received by a claimant as compensation for employment will be considered to be income.
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(4).
64:47:01:09. Exclusions from income. The following are specifically excluded from household income:
(1) Medicare benefits;
(2) Medicaid benefits;
(3) Damages received whether by suit or agreement, on account of personal injuries;
(4) Payments received as a result of serving as a volunteer in any action program;
(5) Insurance payments for medical expenses that do not exceed said expenses.
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(4).
64:47:01:10. Proof of age. Proof of age will be required the first time a claimant files an application to be classified as 65 or over.
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-10.
64:47:01:11. Requirements for proving disability. Proof of disability will be required each time a claimant files an application to be classified as disabled. This proof shall consist of a photocopy of the Medicare card, the Medicaid card or the social security certificate of award issued to the claimant upon qualifying to receive social security disability benefits, or proof that the claimant has been determined by the Veterans Administration to be disabled to the extent that the claimant would qualify as being disabled under the physical standards of the Social Security Act as set forth in SDCL 10-45A. If such photo copies are not available, disabled claimants shall sign a waiver which authorizes the department to verify their disability with anyone holding records pertinent to the determination of the validity of their claim.
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-10.
64:47:01:12. Persons who must be included in a household. All persons living in one dwelling and sharing its central facilities must be included as part of one household. Persons living in separate apartments with separate central facilities will be included in separate households. Claimants do not have to include as members of the household, renters, roomers or persons who pay for their lodging.
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(2).
64:47:01:13. Determination of residence. The requirement that each claimant be a resident of this state means that the claimant must be domiciled within this state. A person is domiciled somewhere if the person has a residence at a certain place and intends to remain there permanently or indefinitely. In addition, the following are indicators of a person's residence:
(1) Maintenance of a permanent abode;
(2) Automobile registration;
(3) Driver's license;
(4) Voting residence;
(5) Payment of personal property taxes.
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-2.
64:47:01:14. Waiver form. Each claimant must sign a waiver. The department will not process unsigned claims and may, at any time, require claimants to sign additional waivers. The waiver statement shall read as follows:
I declare and affirm under the penalties of perjury that this claim has been examined by me, and to the best of my knowledge and belief, is in all things true and correct. I authorize any person holding any official social security records, official public aid records, official Veterans Administration records, or any other records containing information relative to the determination of the amount of this claim or my eligibility therefor to disclose the information contained on those records to the department.
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-10.
64:47:01:15. Veterans' Administration determination of disability -- Correlative determination for tax relief. Any person making application pursuant to SDCL 10-45A-4, upon submission of a statement from the Veterans Administration certifying the extent of the person's disability to be 60 percent or greater, is eligible for the tax relief sought. Any individual determined to be disabled under the public employees retirement system is eligible to apply for tax relief under this program.
Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-45A-16.
Law Implemented: SDCL 10-45A-11.
64:47:01:16. Interest accrued. Any interest which has been accrued is to be included as income whether or not such interest has been drawn.
Source: 2 SDR 40, effective December 8, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-45A-16.
Law Implemented: SDCL 10-45A-1(4), 10-45A-5.
64:47:01:17. Household status and income to determine sales tax refund. The amount of sales 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.
Source: 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987.
General Authority: SDCL 10-45A-16.
CHAPTER 64:47:02
PROPERTY TAX RELIEF
Section
64:47:02:00 Definitions.
64:47:02:01 Year on which refunds are based.
64:47:02:02 Proper time period for filing claims.
64:47:02:03 Repealed.
64:47:02:04 Extension of time for filing.
64:47:02:05 Head of household -- Claimant -- Qualifications.
64:47:02:06 Cash public assistance as income.
64:47:02:07 Noncash public assistance exempt from income.
64:47:02:08 Room and board as income.
64:47:02:09 Exclusions from income.
64:47:02:10 Proof of age.
64:47:02:11 Persons who must be included in a household.
64:47:02:12 Amount of refund -- Departmental determination.
64:47:02:13 Determination of residence.
64:47:02:14 Waiver form.
64:47:02:15 Interest accrued.
64:47:02:16 Verification of value by auditor.
64:47:02:17 Proof of residency.
64:47:02:18 Household status and income to determine property tax refund.
64:47:02:00. Definitions. Terms defined in SDCL 10-18A-1 have the same meanings in this chapter except where such terms are specifically defined.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-1, 10-18A-15.
64:47:02:01. Year on which refunds are based. Any refund under SDCL 10-18A shall be based upon real property taxes levied to the claimant during the previous year.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-2.
64:47:02:02. Proper time period for filing claims. The department shall accept claims for refund no earlier than January 1 of the year following the claimant's tax year. All claims for refund must be filed no later than July 1 next following the claimant's tax year.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 117, effective January 27, 1997.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-7.
64:47:02:03. Time period for filing late claims.Repealed.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 16 SDR 76, effective November 1, 1989.
64:47:02:04. Extension of time for filing. To request an extension of filing time, an applicant must send a letter explaining the reason for the delay to the department. Any request for an extension must be postmarked no later than July 1. Unless otherwise stated by the secretary, all extensions of filing time are for a period of 14 days from the date the claimant receives notice of the extension.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 117, effective January 27, 1997.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-7.
64:47:02:05. Head of household -- Claimant -- Qualifications. Any person claiming a refund for property taxes paid must be the head of the household and either the owner of the property for three years or the owner of the property and a resident of South Dakota for five years.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-2.
64:47:02:06. Cash public assistance as income. On the application, the claimant must list as income all cash public assistance. Cash public assistance includes all cash payments made by the federal, state, or local governments to the claimant or to a member of the claimant's household, with the exception of all payments made under the action program; all cash payments made by a federal, state, or local government to a third party for the direct benefit of the claimant or any member of the claimant's household; and all funds spent by the state for maintenance and treatment of any person in a state institution.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-1(4).
Declaratory Ruling: Title XX funds (federal block grants to states for social services), which are used for the direct benefit of a claimant who applies for tax refunds, are to be considered as income of the claimant. Secretary of Revenue Declaratory Ruling No. 677-14.
64:47:02:07. Noncash public assistance exempt from income. Noncash public assistance may not be included as part of a claimant's income. Noncash public assistance includes food stamps and any other noncash goods received by a claimant or any member of the claimant's family from a government agency.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-1(4).
64:47:02:08. Room and board as income. The value of any room and board received by a claimant as compensation for employment is considered to be income.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-1(4).
64:47:02:09. Exclusions from income. The following are specifically excluded from household income:
(1) Medicare benefits;
(2) Medicaid benefits;
(3) Damages received whether by suit or agreement, on account of personal injuries;
(4) Payments received as a result of serving as a volunteer in any action program; and
(5) Insurance payments for medical expenses that do not exceed the expenses.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-1(4).
64:47:02:10. Proof of age. Proof of age is required the first time a claimant files an application to be classified as 65 or over.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-9.
64:47:02:11. Persons who must be included in a household. All persons in one dwelling and sharing its central facilities must be included as part of one household. Any person claiming property tax relief may only claim the relief based upon taxes paid on the dwelling in which the claimant actually resides.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-1(2).
64:47:02:12. Amount of refund -- Departmental determination. If a claimant is entitled to a refund pursuant to either SDCL 10-45A or 10-18A, the department shall determine the amount to be refunded. The amount to be refunded must be in an amount equal to the largest amount which may be granted to the claimant under either program.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
64:47:02:13. Determination of residence. The requirement that each claimant be a resident of this state means that the claimant must be domiciled within this state. A person is domiciled somewhere if the person has a residence at a certain place and intends to remain there permanently or indefinitely. In addition the following shall be indicators of a person's residence:
(1) Maintenance of a permanent abode;
(2) Automobile registration;
(3) Drivers license;
(4) Voting residence; or
(5) Payment of personal property taxes.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-2.
64:47:02:14. Waiver form. Each claimant must sign a waiver. The department may not process unsigned claims and may, at any time, require claimants to sign additional waivers. The waiver shall read as follows:
I declare and affirm under the penalties of perjury that this claim has been examined by me, and to the best of my knowledge and belief, is in all things true and correct. I authorize any person holding any official social security records, official public aid records, official Veterans Administration records, or any other records containing information relative to the determination of the amount of this claim or my eligibility therefor to disclose the information contained on those records to the department.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-9.
64:47:02:15. Interest accrued. Any interest which has been accrued is to be included as income whether or not such interest has been drawn.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-1(4).
64:47:02:16. Verification of value by auditor. The auditor of the county of which the claimant is a resident must verify the taxes due on the dwelling for which tax relief is sought. The taxes must be recorded on the face of the claim. The claim must be signed by the auditor and must set forth the taxes due on the residence separate from the land upon which it is situated and separate from any garage attached or unattached.
Source: 3 SDR 10, effective August 17, 1976; 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-8.
64:47:02:17. Proof of residency. Any claimant for tax relief who represents that the claimant has been a resident of South Dakota for five years shall, upon request, furnish proof of the claimant's residency. The enumerated indicators contained in § 64:47:02:13 are indicative but not conclusive of residency.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-2(2).
64:47:02:18. Household status and income to determine property tax refund. 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.
Source: 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-6.1.
