{"data":{"id":"us-sd/sdcl-58-32-51","jurisdiction":"us-sd","citation":"SDCL § 58-32-51","heading":"Interest on delinquent tax on independently procured coverages.","body":"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.","path":["TITLE 58. INSURANCE","CHAPTER 58-32. SURPLUS LINE INSURANCE"],"source_url":"https://sdlegislature.gov/Statutes/58-32-51","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"0dc8edc41fdaaa129cbb1b0039e0e94eeb2aceb4988370fc7ea43dbbacc1f079","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-58-32-50","next":"us-sd/sdcl-58-32-52"},"notice":"GroundRules: Original legal text. Not legal advice."}