10-55A-7. Payment of recovery refund.
A recovery refund shall be paid to an eligible taxpayer on warrants drawn by the state auditor on vouchers approved by the secretary of the Department of Labor and Regulation.
Source: SL 1982, ch 99, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2015, ch 260, §1.
Structure South Dakota Codified Laws
Chapter 55A - Recovery Of Certain Taxes
Section 10-55A-1 - Compliance with procedures prerequisite to jurisdiction of courts.
Section 10-55A-2 - Time for filing claim for recovery.
Section 10-55A-4 - Tax recovery claim forms--Required information.
Section 10-55A-5 - Determination of overpayment by secretary.
Section 10-55A-6 - Credit of overpaid taxes against future taxes--Eligibility for refund.
Section 10-55A-7 - Payment of recovery refund.
Section 10-55A-8 - Interest on recovery credit or refund.
Section 10-55A-9 - Secretary defined.
Section 10-55A-10 - Notice of administrative or court proceeding.