{"data":{"id":"us-sd/sdcl-10-55a-6","jurisdiction":"us-sd","citation":"SDCL § 10-55A-6","heading":"Credit of overpaid taxes against future taxes--Eligibility for refund.","body":"The secretary shall credit any recovery of overpaid taxes against the future taxes of the taxpayer, except:\n(1) A taxpayer having no future tax obligations may receive a refund; or\n(2) A taxpayer whose recovery credit is not used within one year may receive a refund equal to the amount of recovery credit unused at the end of the one year period.","path":["TITLE 10. TAXATION","CHAPTER 10-55A. RECOVERY OF CERTAIN TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-55A-6","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9931435af0e12d907dd8536943baebe2d633750d864d24b3de167ad32dc611b9","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-55a-5","next":"us-sd/sdcl-10-55a-7"},"notice":"GroundRules: Original legal text. Not legal advice."}