South Dakota Statutes
§ 10-44-16 — Penalty on unpaid taxes and installments--Refunds.
South Dakota § 10-44-16
This text of South Dakota § 10-44-16 (Penalty on unpaid taxes and installments--Refunds.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-44-16 (2026).
Text
All taxes and installments not paid when due shall be paid together with a penalty assessment on the unpaid balance at the rate of one and one - half percent per month, or fraction thereof. The Division of Insurance may refund any penalty or interest paid in error. Upon written request by a receiver, the director of the Division of Insurance may extend the time for payment of the tax and may waive any penalty assessment.
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Legislative History
SL 1982, ch 110, § 5A; SL 1984, ch 84; SL 1993, ch 97, § 3.
Nearby Sections
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§ 10-1-1.1
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Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-44-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-44-16.