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§ 10-18A-6.1 Multiple-member household refund--Eligibility of head of household--Conditions.

SD Codified L § 10-18A-6.1 (2019) (N/A)
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10-18A-6.1. Multiple-member household refund--Eligibility of head of household--Conditions. The head of household shall be eligible for the refund computed pursuant to the schedule in § 10-18A-6 if each of the following conditions are satisfied:

(1) The head of household is a widow or widower;

(2) The dwelling upon which the refund is claimed qualified for and received a refund pursuant to § 10-18A-6 in the year immediately preceding the death of the deceased spouse;

(3) The head of household has continued to live in the same dwelling;

(4) The head of household has not remarried.Source: SL 1979, ch 72, § 2.

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§ 10-18A-6 Multiple-member household refund schedule.
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§ 10-18A-7 Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time.