South Dakota Statutes
§ 10-59-6.1 — Interest assessed for failure to pay taxes when taxable transactions reported.
South Dakota § 10-59-6.1
This text of South Dakota § 10-59-6.1 (Interest assessed for failure to pay taxes when taxable transactions reported.) 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 § 10-59-6.1 (2026).
Text
Any person required to file returns or reports under the chapters set out in § 10-59-1 , who has reported taxable transactions as required but who has failed to pay the full amount of taxes due on such transactions at the time the transactions are reported is subject to the assessment of interest charges in accordance with the provisions contained under § 10-59-6 .
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Legislative History
SL 1989, ch 117, § 72.
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Bluebook (online)
South Dakota § 10-59-6.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-59-6.1.