South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-55A-6
Credit of overpaid taxes against future taxes--Eligibility for refund
Official textsdlegislature.gov
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
# (2)
A taxpayer whose recovery credit is not used within one year may receive a refund equal to the amount of recovery credit unused at the end of the one year period.
Source: view the official text
In this chapter (11 sections)
- 10-55A-1 · Compliance with procedures prerequisite to jurisdiction of…
- 10-55A-2 · Time for filing claim for recovery
- 10-55A-3 · Collection and payment of tax not to be restrained or…
- 10-55A-4 · Tax recovery claim forms--Required information
- 10-55A-5 · Determination of overpayment by secretary
- 10-55A-6 · Credit of overpaid taxes against future taxes--Eligibility…
- 10-55A-7 · Payment of recovery refund
- 10-55A-8 · Interest on recovery credit or refund
- 10-55A-9 · Secretary defined
- 10-55A-10 · Notice of administrative or court proceeding
- 10-55A-11 · 10-55A-11. Repealed by SL 2016, ch 67, § 2