South Dakota Statutes
§ 10-44-16 — Penalty on unpaid taxes and installments--Refunds.
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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South Dakota § 10-44-16 (Penalty on unpaid taxes and installments--Refunds.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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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General functions of secretary.§ 10-1-13.1
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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