GroundRules
SDCL § 58-32-51: Interest on delinquent tax on independently procured coverages.
Where this section sits in the code
- TITLE 58. INSURANCE
- CHAPTER 58-32. SURPLUS LINE INSURANCE
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.
Collected 2026-09-03T15:18:57Z. Source file · JSON