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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 59 - Uniform Administration Of Certain State Taxes
§ 10-59-24 Recovery refund--Interest included--Exception.
Universal Citation: SD Codified L § 10-59-24 (2017)
10-59-24. Recovery refund--Interest included--Exception. A recovery credit or a recovery refund shall include interest at the same rate the taxpayer would be charged, except a recover of an overpayment, resulting from a taxpayer's error, may not include interest.
Source: SL 1986, ch 111, ยง 24.
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