§ 67:12:05:16

ARSD 67:12:05:16

Treatment of tax refunds.

Effective Dec 2, 202552 SDR 55Source: SL 1975, ch 16, § 1; 7 SDR 23, effective September 18, 1980; 7 SDR 66, 7 SDR 89, effective July 1, 1981; 8 SDR 82, effective January 13, 1982; 16 SDR 58, effective October 1, 1989 ; 52 SDR 55, effective December 2, 2025 . | General Authority: SDCL 28- 6-1 . | Law Implemented: SDCL 28- 6-1 .

Tax refunds received by an applicant or recipient are considered an allowable deduction for the purposes of determining available earned income.

Source: SL 1975, ch 16, § 1; 7 SDR 23, effective September 18, 1980; 7 SDR 66, 7 SDR 89, effective July 1, 1981; 8 SDR 82, effective January 13, 1982; 16 SDR 58, effective October 1, 1989 ; 52 SDR 55, effective December 2, 2025 .

General Authority: SDCL 28- 6-1 .

Law Implemented: SDCL 28- 6-1 .

Prior versions effective: 1989-10-01.