South Dakota Statutes
§ 10-59-22 — Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.
The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. 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.
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South Dakota § 10-59-22 (Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
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Northern States Power Co. v. SD Dept. of Revenue
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Legislative History
SL 1986, ch 111, § 22; SL 2009, ch 59, § 1.
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
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