Section 10-41-83 - Refund of erroneous payments. - South Dakota Statutes

10-41-83. Refund of erroneous payments. If any inheritance tax imposed by this chapter and chapter 10-40 has been erroneously paid, wholly or in part, the person paying the tax is entitled to a refund of the amount erroneously paid. The Department of Revenue and Regulation shall refund the state portion of the amount due the claimant. The county commissioners shall refund the county portion of any erroneously paid tax from the county general funds.

Source: SDC 1939, § 57.2507; SL 1983, ch 80, § 9; SL 2003, ch 272, § 82.