South Dakota Statutes
§ 10-55A-8 — Interest on recovery credit or refund.
South Dakota § 10-55A-8
This text of South Dakota § 10-55A-8 (Interest on recovery credit or 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-8 (2026).
Text
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.
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Legislative History
SL 1982, ch 99, § 8.
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Bluebook (online)
South Dakota § 10-55A-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-55A-8.