A recovery credit or a recovery refund shall include interest at the same rate the taxpayer would be charged, except a recover of an overpayment, resulting from a taxpayer's error, may not include interest.
S.D. Codified Laws § 10-59-24
Recovery refund--Interest included--Exception
Applied in 5 court decisions — leading case Midwest Railcar Repair, Inc. v. South Dakota Department of Revenue (2015)
Most recently applied in Midwest Railcar Repair, Inc. v. South Dakota Department of Revenue (November 2015)
Source: SL 1986, ch 111, § 24.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.