There is a newer version of the South Dakota Codified Laws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
§10-43-62 Interest payable on extension of time for filing return.
SD Codified L § 10-43-62 (through 2011) What's This?
10-43-62. Interest payable on extension of time for filing return. If the time for filing the return is extended at the request of the taxpayer, interest shall be added at the same rate as provided in § 10-59-6, from the time when the return was originally required to be filed to the time of payment.
Source: SL 1935, ch 205, § 26; SDC 1939, § 57.2901; SL 1982, ch 109, § 2.
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