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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-59-23

Recovery refund paid to taxpayer

Official textsdlegislature.gov

A recovery refund shall be paid to an eligible taxpayer on warrants drawn by the state auditor on vouchers approved by the secretary if the secretary finds no outstanding tax liabilities in the taxpayer's name while currently or previously licensed under any of the chapters set out in § 10-59-1 . If an unpaid tax liability for the taxpayer is found under any of these chapters, then the secretary is to apply the amount of the approved recovery refund to the unpaid tax liabilities discovered under other chapters cited under § 10-59-1 .

Last amended: Source: SL 1986, ch 111 , § 23; SL 1989, ch 117 , § 73.

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In this chapter (40 sections)
  1. 10-59-3 · Notice of intent to audit defined
  2. 10-59-4 · Certificate of assessment defined
  3. 10-59-5 · Investigation and examination by secretary
  4. 10-59-6 · Penalty for failure to file return--Penalty reduced or…
  5. 10-59-7 · Audits--Notice of intent to audit required--Consideration of…
  6. 10-59-8 · Issuance of certificate of assessment--Certificate deemed…
  7. 10-59-9 · Hearing--Request in writing--Court jurisdiction--Amended or…
  8. 10-59-10 · Immediate assessment and demand for payment--Lien filed and…
  9. 10-59-11 · Lien in favor of state--Preservation of lien--Priority--Lien…
  10. 10-59-12 · Register of deeds--Tax lien index book--Procedure to record…
  11. 10-59-13 · Issuance of distress warrant--Collection and remittance of…
  12. 10-59-14 · Injunction for performing activity without license or…
  13. 10-59-15 · Recovery of tax, penalty, or interest by action of debt
  14. 10-59-16 · Time limitation for collection--Exceptions
  15. 10-59-17 · Compliance with procedures prerequisite to jurisdiction of…
  16. 10-59-18 · Compliance with procedures for recovery of taxes paid…
  17. 10-59-19 · Recovery of overpaid taxes--Time limitation
  18. 10-59-20 · Collection and payment of tax not to be restrained or…
  19. 10-59-21 · Tax recovery claim forms provided by secretary--Information…
  20. 10-59-22 · Determination of amount of tax overpayment by…
  21. 10-59-23 · Recovery refund paid to taxpayer
  22. 10-59-24 · Recovery refund--Interest included--Exception
  23. 10-59-25 · Application of subsequent sections
  24. 10-59-26 · Appeal from additional tax assessment--Notification of right…
  25. 10-59-27 · Reliance on written advice--Inconsistent position by…
  26. 10-59-28 · Reduction or abatement of penalty or interest
  27. 10-59-29 · Evaluation of employees or imposition of quotas from revenue…
  28. 10-59-30 · Release of tax lien--Erroneous liens--Costs
  29. 10-59-31 · Reduction of taxes, interest, and penalty upon bona fide…
  30. 10-59-32 · Electronic filing of returns, reports or remittances under…
  31. 10-59-33 · Timely filing by mail of returns, reports or remittances for…
  32. 10-59-34 · Costs paid by losing party if position not justified
  33. 10-59-35 · Audit standards--List of proposed taxable items--Protest
  34. 10-59-36 · Authorizing to file returns or reports by electronic means
  35. 10-59-37 · Alternative methods for signing returns
  36. 10-59-38 · Promulgation of rules
  37. 10-59-39 · 10-59-39. Repealed by SL 2007, ch 65, § 14
  38. 10-59-40 · Filing of returns required whether or not gross receipts are…
  39. 10-59-41 · Prior compliance--Effect
  40. 10-59-42 · 10-59-42, 10-59-43. Repealed by SL 2016, ch 68, §§ 1, 2
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