SDCL § 10-59-22 — Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions

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
(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.