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.
South Dakota Legal Code