{"data":{"id":"us-sd/sdcl-10-55a-8","jurisdiction":"us-sd","citation":"SDCL § 10-55A-8","heading":"Interest on recovery credit or refund.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-55A. RECOVERY OF CERTAIN TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-55A-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c3ac4700530e11e1fe157eae497ec9f77a99d23e8fc056ec4e6bc06cc478fc38","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-55a-7","next":"us-sd/sdcl-10-55a-9"},"notice":"GroundRules: Original legal text. Not legal advice."}