Title 10, TAXATION

If a claimant dies after having filed a timely claim, the amount thereof shall be disbursed to another member of the household as determined by the secretary of revenue. If the claimant was the only member of his household, the claim may be paid to his personal representative, bu…

In determining the pro rata share of each eligible claimant, the department shall divide the total amount appropriated to pay all claims authorized by this chapter, by the number of claimants who have timely filed. For purposes of this section, the department shall consider a cla…

Any person aggrieved by the denial in whole or in part of relief claimed under this chapter, may within thirty days after receiving notice of such denial by the secretary of the Department of Revenue, demand and shall be entitled to a hearing, upon notice, before the secretary on…

If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the department may initiate appropriate legal actions to recover the amount paid. Fraudulently filing an excessive claim is …

The secretary of revenue shall promulgate rules pursuant to chapter 1-26 concerning: (1) The procedure for filing a refund claim; (2) The requirements necessary to qualify for a refund; and (3) The definition of income. Source: SL 1974, ch 89 , § 11; SL 1987, ch 82 , § 27; SL 200…

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…

The right to file a claim under this chapter is personal to the claimant, and does not survive his death, but such right may be exercised on behalf of a claimant by his guardian or attorney - in - fact. Source: SL 1974, ch 89 , § 5; SL 1993, ch 213 , § 82.

Only one claimant per household per year shall be entitled to relief under this chapter. When two or more individuals of a household are able to meet the qualifications for a claimant, they may determine among them as to who the claimant shall be. If they are unable to agree, the…

The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person is determined as follows: (1) If the claimant's income is seventeen thousand two hundred fifteen dollars or less, a sum equal to the pro rata share of each eligibl…

The amount of any claim made pursuant to this chapter by a claimant from a household consisting of more than one person is determined as follows: (1) If household income is twenty-three thousand two hundred sixty-five dollars or less, a sum equal to two times the pro rata share o…

The secretary of revenue shall determine claim disbursements pursuant to this chapter, with each claim computed to the nearest dollar. Source: SL 1974, ch 89 , § 3 (3); SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37…

Claims for refund under § 10-45A-2 shall be made annually on or before July first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application and sha…

The claimant, at his election, shall not be required to record on his claim the amount claimed by him. The claim allowable to persons making the election shall be computed by the department. Source: SL 1974, ch 89 , § 3 (4).