§ 10-55A-8 Interest on recovery credit or refund.

SD Codified L § 10-55A-8 (2019) (N/A)
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10-55A-8. Interest on recovery credit or refund. 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.

Source: SL 1982, ch 99, § 8.