There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 43. Income Tax On Banks And Financial Corporations
§10-43-54 Payments credited first to penalty and interest.
SD Codified L § 10-43-54 (through 2011) What's This?
10-43-54. Payments credited first to penalty and interest. All payments received must be credited first, to the penalty and interest accrued, and then to the tax due.
Source: SL 1935, ch 205, § 27, subdiv 5; SDC 1939, § 57.2803 (5).
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