S.D. Codified Laws § 10-59-24

Current with legislation signed by the governor on or before 3/6/2024

Section 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.

SDCL 10-59-24

SL 1986, ch 111, § 24.