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99 chapters · 1,878 sections in this title.
SDCL § 10-6B-1 Definition of terms
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Terms used in this chapter mean: (1) "Disabled," persons receiving or having qualified to receive monetary payments, pursuant to Title II, X, XIV, or XVI of the Social Security Act, as amended, and in effect on January 1, 1974, for all or part of the year for which a refund is cl…
SDCL § 10-6B-10 Applicant not required to record on application amount claimed--Reduction computed by county auditor
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The applicant, at his election, is not required to record on his application the amount claimed by him. The reduction allowable to persons making the election shall be computed by the county auditor. Source: SL 1987, ch 86 , § 10.
SDCL § 10-6B-11 Documentary evidence
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Any application for a reduction shall include such documentary evidence as the county treasurer deems necessary to assure validity of the application. Source: SL 1987, ch 86 , § 11.
SDCL § 10-6B-12 Claim for reduction signed and delivered to county auditor
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Any claim for a reduction shall be signed and delivered to the county auditor or his deputy in the county where the real property is located. Source: SL 1987, ch 86 , § 12.
