South Dakota § 10-59-22 Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.

South Dakota Statutes

§ 10-59-22 — Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.

South Dakota § 10-59-22

Title 10TAXATION

Ch. 10-57UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

This text of South Dakota § 10-59-22 (Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.) 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 § 10-59-22 (2026).

Text

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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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.