10-59-22. Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.The secretary shall determine the amount of any tax overpayment recoverable by a taxpayer. 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 1986, ch 111, §22; SL 2009, ch 59, §1.
South Dakota Legal Code