State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-55a > Statute-10-55a-8

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.

State Codes and Statutes

Statutes > South-dakota > Title-10 > Chapter-55a > Statute-10-55a-8

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.