CHAPTER 71

(SB 185)

Tax refund appropriation for elderly and disabled persons.


         ENTITLED, An Act to  make an appropriation to fund tax refunds for elderly and disabled persons for property tax and sales tax refunds.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:

     Section  1.  There is hereby appropriated from the general fund the sum of eight hundred thousand dollars ($ 800,000 ), or so much thereof as may be necessary, to the Department of Revenue and Regulation to provide refunds for real property tax and sales tax to elderly and disabled persons pursuant to chapters 10-18A and 10-45A. An amount not to exceed ten thousand dollars in fiscal year 2008 may be used for the administrative costs of this Act.

     Section  2.  The secretary of revenue and regulation shall approve vouchers and the state auditor shall draw warrants to pay expenditures authorized by this Act.

     Signed March 7, 2007
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