South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-55A-8: Interest on recovery credit or refund.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-55A. RECOVERY OF CERTAIN TAXES

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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