South Dakota Statutes
§ 10-55A-6 — Credit of overpaid taxes against future taxes--Eligibility for refund.
South Dakota § 10-55A-6
This text of South Dakota § 10-55A-6 (Credit of overpaid taxes against future taxes--Eligibility for refund.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-55A-6 (2026).
Text
The secretary shall credit any recovery of overpaid taxes against the future taxes of the taxpayer, except:
(1)A taxpayer having no future tax obligations may receive a refund; or (2) A taxpayer whose recovery credit is not used within one year may receive a refund equal to the amount of recovery credit unused at the end of the one year period.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1982, ch 99, § 6.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-55A-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-55A-6.