State Codes and Statutes

Statutes > South-dakota > Title-28 > Chapter-01 > Statute-28-1-73

28-1-73. Application, certification, and reporting requirements. To receive sales tax on food refunds pursuant to §§ 28-1-70 to 28-1-77, inclusive, a household shall:
(1) Apply for a quarterly refund on forms prescribed by the Department of Social Services using the prior three month periods's income;
(2) Certify that any refund received will only be used to purchase food as defined in §§ 10-45-1 and 10-46-1; and
(3) Report quarterly on forms prescribed by the Department of Social Services to continue eligibility for a refund.

Source: SL 2004, ch 187, § 4.

State Codes and Statutes

Statutes > South-dakota > Title-28 > Chapter-01 > Statute-28-1-73

28-1-73. Application, certification, and reporting requirements. To receive sales tax on food refunds pursuant to §§ 28-1-70 to 28-1-77, inclusive, a household shall:
(1) Apply for a quarterly refund on forms prescribed by the Department of Social Services using the prior three month periods's income;
(2) Certify that any refund received will only be used to purchase food as defined in §§ 10-45-1 and 10-46-1; and
(3) Report quarterly on forms prescribed by the Department of Social Services to continue eligibility for a refund.

Source: SL 2004, ch 187, § 4.