Section 10-43-55 - Refund and interest on overpayments. - South Dakota Statutes

10-43-55. Refund and interest on overpayments. If the amount of the tax, as determined by the secretary of revenue and regulation, is less than the amount paid, the excess shall be refunded with interest after sixty days from the date of payment at six percent per year pursuant to the procedure established by the secretary of revenue and regulation by rule promulgated pursuant to chapter 1-26.

Source: SDC 1939, § 57.2803 (4); SL 1987, ch 82, § 22; SL 2003, ch 272, § 82.