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- Title 10. Taxation
- Chapter 59. Uniform Administration of Certain State Taxes
SDCL 10-59-22 Determination of Amount of Tax Overpayment By Secretary-Recovery Credited Against Future Taxes-Exceptions
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-59-22 |
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
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