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2019 South Dakota Codified Laws
Title 58 - Insurance
Chapter 32 - Surplus Line Insurance
§ 58-32-51 Interest on delinquent tax on independently procured coverages.
Universal Citation: SD Codified L § 58-32-51 (2019)
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.
Source: SL 1966, ch 111, ch 11, § 22 (4); SL 1983, ch 28, § 67; SL 1984, ch 319, § 33.
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