There is a newer version of the South Dakota Codified Laws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
§10-41-63.1 Application of interest rates to taxes of existing estates.
SD Codified L § 10-41-63.1 (through 2011) What's This?
10-41-63.1. Application of interest rates to taxes of existing estates. The category B rate of interest applies only to estates of decedents whose death occurs after July 1, 1991, the interest rate of one and one-half percent per month or fraction thereof only applies to estates of decedents whose death occurs after July 1, 1983, and before July 1, 1991, all other delinquent inheritance tax payments will continue to accrue interest at the rate of six percent per annum.
Source: SL 1983, ch 81, § 2; SL 1991, ch 95, § 3.
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