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- 2023 Edition
- Title 10. Taxation
- Chapter 55a. Recovery of Certain Taxes
SDCL 10-55A-6 Credit of Overpaid Taxes Against Future Taxes-Eligibility For Refund
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-55A-6 |
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
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