10-59-24. Recovery refund--Interest included--Exception.
34 words·~1 min read·
/sd/title-10/chapter-10-59/10-59-24·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 recover of an overpayment, resulting from a taxpayer's error, may not include interest.