S.D. Admin. R. 64:47:01:16

Current through Register Vol. 51, page 34, September 9, 2024

Section 64:47:01:16 - Interest accrued

Any interest which has been accrued is to be included as income whether or not such interest has been drawn.

2 SDR 40, effective 12/8/1975; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45A-16.

Law Implemented: SDCL 10-45A-1(4), 10-45A-5.