S.D. Admin. R. 64:47:02:15

Current through Register Vol. 51, page 54, October 28, 2024

Section 64:47:02:15 - Interest accrued

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

S.D. Admin. R. 64:47:02:15

3 SDR 10, effective 1/1/1977; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-18A-15.

Law Implemented: SDCL 10-18A-1(4).