In addition to the amount of any refund, the taxpayer shall receive interest on the amount from the date that the tax was paid until such time as the refund is made. Interest shall be at the Category E rate as set forth in § 54-3-16.
S.D. Codified Laws § 10-18-17
Interest on property taxes erroneously collected
Applied in 1 court decision — leading case Wharf Resources (USA) Inc. v. Farrier (1996)
Most recently applied in Wharf Resources (USA) Inc. v. Farrier (August 1996)
Source: SL 1994, ch 83, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.