There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 41. Administration And Collection Of Inheritance Tax
§10-41-63 Interest on tax--Category B rate.
SD Codified L § 10-41-63 (through 2011) What's This?
10-41-63. Interest on tax--Category B rate. If the tax is paid within one year from the death of the decedent, no interest may be charged, and if not so paid, interest shall be charged thereon at the Category B rate as established in § 54-3-16 from the date of delinquency.
Source: SL 1915, ch 217, § 18; RC 1919, § 6854; SDC 1939, § 57.2504; SL 1941, ch 343; SL 1949, ch 417; SL 1983, ch 81, § 1; SL 1991, ch 95, § 2.
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