South Dakota § 25-7-6.7 - Allowable deductions from monthly gross income.
Full text of South Dakota South Dakota Codified Laws § 25-7-6.7 — Allowable deductions from monthly gross income., with citation guidance and answers to common questions.
§ 25-7-6.7. Allowable deductions from monthly gross income.
Deductions from monthly gross income must be allowed as follows:
(1) Income taxes payable based on the applicable tax rate for a single taxpayer and a monthly payroll period rather than the actual tax rate;
(2) Social security and Medicare taxes based on the applicable tax rate for an employee or a self-employed taxpayer;
(3) Contributions to an IRS qualified retirement plan not exceeding ten percent of gross income;
(4) Actual business expenses of an employee, incurred for the benefit of his employer, not reimbursed;
(5) Payments made on other support and maintenance orders.
Source: SL 1989, ch 220, § 7; SL 1997, ch 154, § 4; SL 2001, ch 133, § 3; SL 2005, ch 134, § 2; SL 2022, ch 81, § 2.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 25-7-6.7
What does South Dakota Codified Laws § 25-7-6.7 cover?
Section 25-7-6.7 ("Allowable deductions from monthly gross income.") 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 § 25-7-6.7?
A common citation format is "South Dakota Codified Laws § 25-7-6.7" (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 § 25-7-6.7 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.