{"data":{"id":"us-sd/sdcl-10-59-24","jurisdiction":"us-sd","citation":"SDCL § 10-59-24","heading":"Recovery refund--Interest included--Exception.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-59. UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-59-24","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0768008275ae632a9f218d32e3ca4502b2a5d0e2a0e787feefe0e7b6bb08e5aa","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-59-23","next":"us-sd/sdcl-10-59-24.1"},"notice":"GroundRules: Original legal text. Not legal advice."}