10-18A-6.1. Multiple-member household refund--Eligibility of head of household--Conditions.
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/sd/title-10/chapter-10-18/10-18a-6-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.