Section 10-18A-6.1 - Multiple-member household refund--Eligibility of head of household--Conditions. - South Dakota Statutes

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.