S.D. Codified Laws § 58-32-51

Current through the 2024 Legislative Session

Section 58-32-51 - Interest on delinquent tax on independently procured coverages

The tax imposed under § 58-32-50, if delinquent, shall bear interest at the Category D rate of interest as established in § 54-3-16, compounded annually.

SDCL 58-32-51

SL 1966, ch 111, ch 11, § 22 (4); SL 1983, ch 28, § 67; SL 1984, ch 319, § 33.