{"data":{"id":"us-sd/sdcl-10-59-22","jurisdiction":"us-sd","citation":"SDCL § 10-59-22","heading":"Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.","body":"The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. 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 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-22","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"e53a589c80ac3ad7ffe3485f952c722820892fab1e59cea7fdc144c4abc6107a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-21","next":"us-sd/sdcl-10-59-22.1"},"notice":"GroundRules: Original legal text. Not legal advice."}