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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 55A - Recovery Of Certain Taxes
§ 10-55A-8 Interest on recovery credit or refund.
Universal Citation: SD Codified L § 10-55A-8 (2017)
10-55A-8. Interest on recovery credit or refund. A recovery credit or a recovery refund shall include interest at the same rate the taxpayer would be charged, except a recovery of an overpayment, resulting from a taxpayer's error, shall not include interest.
Source: SL 1982, ch 99, ยง 8.
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