South Dakota § 10-6C-1 - Definitions.
Full text of South Dakota South Dakota Codified Laws § 10-6C-1 — Definitions., with citation guidance and answers to common questions.
§ 10-6C-1. Definitions.
Terms as used in this act mean:
(1) "Base year," for those heads of households who reached seventy years of age in or prior to 1994, the base year is 1994. For those heads of households who reach seventy years of age subsequent to 1994, the base year is the year in which they reach the age of seventy. In the case of a surviving spouse, the base year is the year that would have been the base year of the deceased spouse;
(2) "Department," the Department of Revenue;
(3) "Head of household," a married person, a single person, a widow or widower, or a divorced person;
(4) "Household," the association of persons who live in the same dwelling, sharing its furnishings, facilities, and accommodations, but not including bona fide lessees, tenants, or roomers and boarders on contract;
(5) "Secretary," the secretary of the Department of Revenue;
(6) "Single-family dwelling," a house, condominium apartment, or manufactured home as defined in § 32-3-1 that is assessed and taxed as a separate unit, including the platted lot upon which the structure is situated or one acre, whichever is less, and the garage, whether attached or unattached;
(7) "Surviving spouse," the spouse of a deceased head of household who has not remarried.
Source: SL 2023, ch 29, § 1.
Frequently Asked Questions About South Dakota § 10-6C-1
What does South Dakota Codified Laws § 10-6C-1 cover?
Section 10-6C-1 ("Definitions.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-6C-1?
A common citation format is "South Dakota Codified Laws § 10-6C-1" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-6C-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.