10-39-45.6. Delinquency.If the total tax due is paid on or before June first and if the quarterly estimates total more than eighty percent of the total tax, no delinquency exists. Source: SL 1984, ch 78, §7.
South Dakota Legal Code
10-39-45.6. Delinquency.If the total tax due is paid on or before June first and if the quarterly estimates total more than eighty percent of the total tax, no delinquency exists. Source: SL 1984, ch 78, §7.