{"data":{"id":"us-sd/sdcl-10-44-16","jurisdiction":"us-sd","citation":"SDCL § 10-44-16","heading":"Penalty on unpaid taxes and installments--Refunds.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-44. INSURANCE COMPANY PREMIUM AND ANNUITY TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-44-16","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d23893ee5d31933cf2a3efc195cac47f77fd6acc20ce8be02e68de3e7f2e800c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-44-15","next":"us-sd/sdcl-10-45-1"},"notice":"GroundRules: Original legal text. Not legal advice."}