South Dakota Statutes
§ 10-59-24 — Recovery refund--Interest included--Exception.
A recovery credit or a recovery refund shall include interest at the same rate the taxpayer would be charged, except a recover of an overpayment, resulting from a taxpayer's error, may not include interest.
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South Dakota § 10-59-24 (Recovery refund--Interest included--Exception.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Northern States Power Co. v. South Dakota Department of Revenue
1998 SD 57 (South Dakota Supreme Court, 1998)
Standing Rock Sioux Tribe v. Janklow
103 F. Supp. 2d 1146 (D. South Dakota, 2000)
US Ex Rel. Cheyenne River Sioux v. South Dakota
102 F. Supp. 2d 1166 (D. South Dakota, 2000)
Midwest Railcar Repair, Inc. v. South Dakota Department of Revenue
2015 SD 9 (South Dakota Supreme Court, 2015)
Northern States Power Co. v. SD Dept. of Revenue
1998 SD 57 (South Dakota Supreme Court, 1998)
Legislative History
SL 1986, ch 111, § 24.
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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