10-45A-2. Refund of sales and service tax to elderly and disabled persons.Any person sixty-five years of age or older prior to January first in the year for which a claim for refund is made, and any disabled person as defined in subdivision 10-45A-1(2), and resident of this state for that entire calendar year, shall be reimbursed and repaid as a refund for retail sales and service taxes paid, within sixty days after the deadline, as prescribed in §10-45A-8, for the filing of a claim with the secretary of the Department of Revenue, according to the schedule in §§10-45A-5 to 10-45A-7, inclusive. Source: SL 1974, ch 89, §2; SL 1975, ch 106, §1; SL 1989, ch 93, §6; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code