10-55A-6. Credit of overpaid taxes against future taxes--Eligibility for refund.The secretary shall credit any recovery of overpaid taxes against the future taxes of the taxpayer, except:(1)A taxpayer having no future tax obligations may receive a refund; or(2)A taxpayer whose recovery credit is not used within one year may receive a refund equal to the amount of recovery credit unused at the end of the one year period. Source: SL 1982, ch 99, §6.
South Dakota Legal Code