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

SD Codified L § 10-59-24 (2019) (N/A)
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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.