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Code · South Dakota · Title 10 · Chapter 10-55

10-55A-8. Interest on recovery credit or refund.

34 words·~1 min read·/sd/title-10/chapter-10-55/10-55a-8

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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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