Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 59 - Uniform Administration Of Certain State Taxes > Section 10-59-24 - Recovery refund--Interest included--Exception.

Section 10-59-24 - Recovery refund--Interest included--Exception.

10-59-24. Recovery refund--Interest included--Exception. 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.

Source: SL 1986, ch 111, § 24.